9911796707
TMI Blog2000 (11) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... . - This appeal is against Order-in-Original No. 42/94, dated 10-11-1994. By the above said order, the Commissioner had confirmed demand of duty on clearances made to a partnership firm namely M/s. Popular Gas Agency, which was held by him to be a related person, as the Managing Director of the manufacturer company, which is a private limited company, was one of the partners in the partnership ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding the same and going to related person price without establishing the mutuality of interest between the manufacturer and partnership concern is not permissible. In this case, interest of each in the business of other i.e. mutuality of interest has not been established. To attract proviso (iii) and to come to a conclusion that the sales are made through related person, in this case, would b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elated person unless there is mutuality of interest established in the case of each other. The Tribunal in the case of CCE v The Enfield India Ltd. as reported in 1988 (34) E.L.T. 654, wherein 20% of the sales was to persons other than related and there was nothing to show that 20% buyers would not have got more than 20%, if they so opted. Such a price to unrelated independent buyer would have to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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