1999 (8) TMI 315

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..... ber (J)]. Arguing for the appellants Shri G. Shiv Das, learned Advocate submitted that two issues are to be considered in these two appeals. He said that it was charged by the department that appellant M/s. Hira Cement and M/s. Hira Industries Ltd. are related persons. He said that this was the only issue agitated before the authorities below. However, before the Tribunal he concedes that th .....

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..... ication No. 175/86. 2. Heard Shri P.K. Jain, learned SDR who reiterated the findings given by the authorities below. 3. We have carefully considered the matter. We find that all along before the authorities below the party was agitating that M/s. Hira Industries Ltd. was an independent buyer. Price at which the goods are sold by M/s. Hira Industries cannot be taken as a basis in determining th .....

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