1999 (11) TMI 186

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..... er (T)]. The appellants are manufacturers of Plywood Shooks for tea Chests which were liable to duty under Tariff Item No. 16B of the Central Excise Tariff. They were selling part of their produce to wholesale dealers and part to certain concerns who have been held to be related persons. 2. The impugned order has held that for the purpose of assessment of the goods, value should be fixed .....

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..... tice also notes that part of the goods were being sold to un-related wholesale dealer. In these circumstances, we agree with the appellants that there was no justification for assessing their produce on the basis that the sales were to related persons. The impugned order is, therefore, not sustainable in law. The same is set aside and the appeal is allowed with consequential relief to the appellan .....

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