2005 (5) TMI 658

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..... per : S.S. Sekhon, Member (T)]. - The Revenue is in appeal against the order of the Commissioner (Appeals), who following the earlier decision of the Commissioner (Appeals), vide Order-in-Appeal No. Commr (A)/193/Ahd-II/2002, dated 5-3-2002, held that the case of any relationship in terms of Section 4 of the Central Excise Act, 1944 in this case ought to be established. The Revenue has taken a gr .....

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..... use notice was that of a related person as brought out in Paras 7 8 thereof and Para 5 mentioned commission only in passing and issue of commission was not before the lower authorities and no findings were arrived at by the original authority and that order was not questioned by the Commissioner, we cannot uphold the present appeal filed before us on the aforesaid issue of commission and by not .....

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