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TMI Blog2003 (6) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... instance of the assessee and its General Manager challenging the order passed by Commissioner of Central Excise, Meerut, dated 29-1-2002. The appellant is engaged in the manufacture of Flavoured Ready Syrup (FRS) which is cleared in 18 litre canisters from the factory. They are sold to different dealers. 2. The issue for consideration in this appeal is whether M/s. Platinum Agencies Pvt. Ltd. (P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or of Central Excise, Pune - 1997 (91) E.L.T. 540 (S.C.). It is also submitted that M/s. PAPL will not come within the definition of 'related person' in terms of Section 4(4)(c) of the Central Excise Act, 1944. In Union of India v. Bombay Tyre International Ltd. - 1983 (14) E.L.T. 1896 (S.C.) the Supreme Court has held that on a proper interpretation of the definition of 'related person' in sub-se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to principal. 6. We find no merit in the stand taken by the Revenue. Revenue has no case that the price at which FRS is sold to M/s. PAPL is different from the sale price to the other dealers. Therefore, unless Revenue is able to show that there is additional consideration flowing to MBL from PAPL it cannot be held that the sale is not one principal to principal. By applying the ratio of Philips ..... X X X X Extracts X X X X X X X X Extracts X X X X
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