1998 (11) TMI 190

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..... appellants have asked for a decision on merits. Hence we heard the learned DR and perused the records. 2. The issue for determination in this appeal is as to whether M/s. Jay Engineering Works Ltd., who were supplying components and raw materials to the appellants at a mutually agreed price and purchasing all the table fans produced by the appellants, are a related person of the appellants. The .....

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..... ies below. He, however, confirms that the Tribunal s order cited by the appellants is directly on the issue. 3. We have perused Final Order No. 722/98-A and agree with the appellants that the ratio of this order is squarely applicable in the present case and accordingly, applying the same, we hold that the appellants and M/s. Jay Engineering Works are not related persons and that the appellants .....

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