Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1998 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (3) TMI 413 - CEGAT, CALCUTTAExtract: .......en the appellant firm on one hand and a stockist on the other. They cannot, by any means, be treated as related persons in terms of Section 4 ibid. 9. emsp Consequently, we do not find any substance in the findings of the adjudicating authority. Hence we set aside the impugned Order and allow the appeal with consequential reliefs to the appellants.
|