2011 (4) TMI 1113

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..... ion, telephone connection and separate staff, none of these aspects has been considered in the impugned order - both M/s. C.M. Alloys Pvt. Ltd. and M/s. C.M. Bright Bars Pvt. Ltd. have sold all their goods to M/s. Madhuvan Metals Pvt. Ltd. and they had supplied raw materials and gave some advance, but the matter had not been dealt with sufficient details, stay petition allowed and matter remanded .....

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..... in the market has to be treated as a 'related person. 2. Nobody is present on behalf of the appellants. Heard the learned DR, who submitted that the full amount of duty is required to be pre-deposited by the appellant on the ground that both the units are one and the same and only to avail the benefit of SSI exemption, the second unit has been created. Further, to reduce the value, a purchas .....

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..... ave been considered. The learned Commissioner (Appeals) has, further dealt with the question of related person's value to be adopted in detail but only with reference to the various decisions which dealt with the issue herein except for the observation that both M/s. C.M. Alloys Pvt. Ltd. and M/s. C.M. Bright Bars Pvt. Ltd. have sold all their goods to M/s. Madhuvan Metals Pvt. Ltd. and they had s .....

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