2003 (12) TMI 534

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..... the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. The short point to be considered in these appeals is whether the price of Shaw Wallace Company Limited can be adopted for demanding duty on the clearances of the goods manufactured by the appellants on job work basis. According to the Department, Shaw Wallace Company is a related person of the appellant and accordingly, t .....

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..... and not the freight charges by the latter to their dealers. It was also held that Shaw Wallace Co. Ltd. cannot be said to be related to the appellants which is the meaning of this expression as used in Section 4(1)(a) as no mutuality of interest between the two companies has been established as per Final Order dated 22-4-2003 [2003 (160) E.L.T. 1049 (Tri. - Chennai)]. 3. Heard Smt. Radha Arun, .....

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