1980 (4) TMI 124 - CGOVT - Central Excise

Summary

The Government of India considered points raised in a Revision Application regarding time bar for appeal and the definition of 'related person' under Sec. 4 of the Central Excises and Salt Act, 1944. The appeal was found to be not time-barred due to lack of opportunity for a personal hearing. Wholesale buyers termed as distributors were not considered 'related persons.' Sales to staff and laborers should be treated as a distinct class of buyers. The order-in-appeal was set aside.