Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1992 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (2) TMI 208 - CEGAT, NEW DELHIExtract: .......hat the appellants and the M/s. VOLTAS are not lsquo related persons rsquo in terms of Section 4(4)(c) of the said Act. The authorities have not been able to show that the appellants have any interest in the business of the VOLTAS. Thus there is no mutuality of interest. Accordingly, we allow the appeals with consequential relief to the appellants.
|