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1989 (5) TMI 65 - SC - Central ExciseWhether the five customer companies can be regarded as "related persons" as defined in Section 4(4) (c)? Held that:- There is a lurking doubt that the five customer companies were the favoured Customers; but no investigation seems to have been carried out. The High Court while allowing the writ petition held that it was open to the Central Excise authorities to examine whether or not the five customer companies were the favoured customers and whether the price at which the respondent-company sold its products to these were the normal prices at which such goods were ordinarily sold by a manufacturer in the course of wholesale trade for delivery at the time and place of removal. Apparently, no such scrutiny was done. Appeal dismissed - the judgment and order of the High Court of Allahabad must be upheld
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