2005 (2) TMI 121

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..... rol) Appellate Tribunal (in short "CEGAT"), New Delhi dated 7th January, 1999. 2. The Respondents were availing benefit of Notification No. 120/75-C.E., dated 30th April, 1975. The Department issued a show cause notice on the ground that their sales were to M/s. Fenner (India) Limited. It was claimed that as M/s. Fenner (India) Limited was the holding company of the Respondents, condition (iv) of .....

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..... al or financial consideration or by reason of the relationship. It is held that the burden was on the Department and in the absence of any such proof, the benefit of the Notification cannot be denied. 4. We have read the Order of the adjudicating authority and also perused the available material. We find that the Department has made no effort to ascertain whether the invoice price had been influe .....

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