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TMI Blog2004 (2) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : K.C. Mamgain, Member (T)]. This is an appeal filed by Revenue against the Order-in-Appeal No. 78/2000-C.E., dated 27-3-2000 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. M/s. Akay Cosmetics (P) Limited were manufacturers of Instant Hair Colour sold under the brand name BIGEN . They were selling their entire production to M/s. Nemaru Coiffure, Bomba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that after 1-4-1991 M/s. Nemaru Coiffure cannot be considered as a related person of M/s. Akay Cosmetics (P) Limited. The Revenue has filed this appeal against this conclusion of the Commissioner (Appeals). 4. Smt. Radha Arun, SDR, appeared for Revenue and Shri V.N. Doiphode, Advocate, appeared for the respondents M/s. Akay Cosmetics (P) Limited. 5. Smt. Radha Arun pleaded that from the Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 4(4)(c) of Central Excise Act, 1944 was applicable even after 1991 as there is no change in practical terms constituting a material departure from the earlier facts, as partners of M/s. Nemaru Coiffure are the first and permanent Directors of M/s. Akay Cosmetics (P) Limited. 6. Shri V.M. Doiphode, Advocate, pleaded that after 1-4-1991, due to change in the Constitution of the Company, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 onwards, are related person or not. In this regard, it is observed that with the changes effected in the constitution of the Appellant-company, there is no commonality between the directors and the partners of both the concerns. While Shri Mahendra Khimji and Uday Khimji remained as partners of M/s. Nemaru Coiffure, they sold of their shares in M/s. Akay Cosmetics (P) Limited and with effect fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturing company is a private limited company whereas the seller is a partnership concern. They are neither a holding or subsidiary company nor a relative and a distributor of the manufacturing company. No evidence has been produced before us that they have interest in the business of each other directly or indirectly, as no flow of money from the company to partnership or from partnership to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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