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TMI Blog2002 (11) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... arrived at by the Tribunal, the other contentions, namely, the power to issue the notice and the question of limitation, which were urged before it, were not considered. Thus set aside the order under appeal and remand the case to the Tribunal for fresh disposal in accordance with law on all the contentions raised before it. 11.The civil appeal is, accordingly, allowed. - 11931 of 1995 - - - Dated:- 21-11-2002 - Syed Shah Mohammed Quadri and Arijit Pasayat, JJ. [Order]. - In this appeal by the Revenue, against the order of the Customs, Excise and Gold (Control) Appellate Tribunal (for short 'the Tribunal'), the short question that arises for consideration is : Whether the order under challenge is sustainable in law? 2.The o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification. He has also invited our attention to the findings recorded by the Collector (Appeals) to show that the buyer of the machines, namely, M/s. Singer, was having financial and other interest and, therefore, it resulted in the determination of the price within the meaning of clause (iv) of the exemption notification. Mr. G. Umapathy, learned counsel appearing for the assessee, on the other hand, contends that the Tribunal has come to a clear finding that there was no evidence on record to show that the invoice price was influenced by any relationship between M/s. Singer and the assessee. 5.We have perused the order under challenge and the exemption notification. The exemption notification, insofar as it is relevant for our purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or other relationship, whether by contract or otherwise, between the manufacturer or any person associated in business with the manufacturer and the buyer or any person associated in business with the buyer, other than the relationship created by sale of the aforesaid goods. The import of the notification has been succinctly summed up by this Court in Texmaco Limited v. Collector of Central Excise, Calcutta [1991 Suppl. (2) S.C.C. 305] in the following words : "The exemption notification posits and predicates the possibility that the 'invoice value' could be lesser than the 'assessable value' and, taking into account the need to mitigate the hardship on the manufacturer of being called upon to pay duty on the value in excess of the invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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