2000 (9) TMI 593

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..... R, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide the impugned order Commissioner of Central Excise, Calcutta has confirmed demand of duty of Rs. 31,945/- and has imposed personal penalty of Rs. 3,200/- on the appellant by increasing their assessable value of the sharbat and syrup on the ground that the same was being marketed through M/s. Punjab Sarbat House who are retai .....

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..... s no other factor referred to by the revenue for holding that the appellant which is a private limited company is related person of M/s. Punjab Sarbat House on account of the fact that they have interest, direct or indirect in the business of each other. As such we do not find anything for holding M/s. Punjab Sarbat House as related person to the appellant. As a result, impugned order is set aside .....

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