2008 (7) TMI 1084

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..... s Limited, respondent No. 1 herein to Standard Batteries Limited, respondent No. 2 herein is the normal price or that it has been sold at a price lower than the market price being a related person within the meaning of Section 4(1)(a) read with Section 4(4)(c) of the Central Excise and Salt Act, 1944 (for short the Act ). Respondent No. 1 is engaged in the manufacture of excisable goods falli .....

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..... so imposed. Being aggrieved, assessee filed appeals before the Customs, Excise Gold (Control) Appellate Tribunal, West Zonal Bench at Mumbai (for short the Tribunal ). The Tribunal, by the impugned order, has set aside the order-in-original and dropped the proceedings placing reliance on a judgment of this Court in the case of Union of India v. Atic Industries Pvt. Ltd., 1984 (17) E.L.T. 323 .....

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