TMI Blog1995 (12) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... s is an appeal filed by the Revenue being aggrieved with the Order-in-Appeal passed by Collector to Central Excise (Appeals), Madras. 2. The matter relates to the sale of electronic goods through a Sole Distributor. The Revenue has terms the Sole Distributor as a related person for the purpose of CESA, 1944. The matter was adjudicated by the Assistant Collector of Central Excise, Bangalore who o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich these calculators were sold by them to M/s. Devidayal Electronics and Wires Ltd. 3. When the matter was called on 1-12-1995, Shri Vijay Singh, ld. SDR was present for the appellant-Revenue. No one was present for the respondent. A telegraphic intimation has been sent to the respondent on 13-11-1995. There is no request for adjournment. It is an old matter and show cause notice had been issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue. 5. We have carefully considered the matter. In the show cause notice dated 21-9-1983, there is no discussion as how and why M/s. Devidayal Electronics and Wires Ltd., Bangalore were the `released person of M/s. Electronic Calculators and Computers Co. It has been mentioned therein that M/s. Devidayal had sold the goods for a value higher than the price approved by the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings, nowhere it has been brought out that the distributor also had any interest in the business of the manufacturer. This aspect of the matter had come up for duscussion in the Supreme Court decision in the case of Bombay Tyre International wherein the Hon ble Supreme Court had held that only those distributors who are relative of the assessee will be covered by the above provisions of law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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