1997 (9) TMI 209

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..... [Order per : Justice U.L. Bhat, President]. - Appellant is absent in spite of notice of hearing but has sent a request for decision of the appeal on merits. We have heard Shri M. Ali, JDR and perused the papers. 2. Appellant, engaged in the manufacture of paints and varnishes, filed price lists in Part I and on approval of the same cleared goods on payment of appropriate duty on the approv .....

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..... e wives of the three partners of the appellant. The Assistant Collector found this to be sufficient ground to hold that the supplier was related to the manufacturer. On this ground he confirmed the demand proposed. The Collector (Appeals) declined to interfere. Hence the present appeal. 3. If relationship of the nature contemplated in Section 4(4)(c) of the Central Excise Act, 1944 is establ .....

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..... department had no case even though the value of purchases by USA was much less than this limit. Higher discount was granted to USA. Differential discount can be validly given on the basis of the quantity or value of clearances. This legal principle was ignored by the lower authorities. 5. For the reasons indicated above, we set aside the impugned orders and allow the appeal.
Case laws, .....

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