1999 (5) TMI 174

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..... e Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The above appeals arise out of the common order passed by the Collector of Central Excise, Aurangabad. The second appeal is by M/s. Jyoti Structures Ltd. who are manufacturers of transmission line towers falling under Chapter Heading 7303.90 of the Schedule to the CETA, 1985. They carried out the manufacturing of the above menti .....

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..... or a prior period has been set aside by the Tribunal in their own case by the Final Order No. C/4417-18/98-WZB, dated 30-11-1998 in Appeal Nos. E/1107/92 and E/1108/92 in which the Tribunal has held that in the absence of any evidence of mutuality of interest between the appellants herein the determination of the assessable value on the basis of the price at which the goods were sold by TISCO is n .....

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