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1989 (5) TMI 57 - SUPREME COURT
Whether Bush India Ltd. was not a related person of the respondent within the meaning of section 4(4)(c) of the Central Excises and Salt Act, 1944?
Held that:- In view of the facts that have emerged in this case, the High Court came to the conclusion that the market value of the goods of the respondent herein was the price charged from Bush India Ltd. and not the market value at which price Bush India Ltd. sold to its wholesalers for the purpose of payment of excise duty. The High Court, therefore, quashed the showcause notice and the demand notice.
It is unsafe to make bad laws out of hard facts and one should avoid subverting the rule of law. Unfortunately, in the instant case, facts have not been found with such an approach by the lower authorities and the High Court had no alternative on the facts as found but to quash the show cause and the demand notices. Appeal dismissed.