1999 (8) TMI 894

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..... Respondent. [Order per : Gowri Shankar, Member (T)]. Notice was issued to the respondent company proposing to base assessable valued of the goods manufactured by it on the price charged by buyers of the goods M/s. Videocon International Ltd. on sale by it to its buyers. It was alleged that the respondent and M/s. Videocon International Limited (Videocon for short) were related persons fo .....

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..... to M/s. Videocon International Ltd.; solely on the basis of presence of common director on the stock holding pattern. On the same view the Tribunal held M/s. Rajkumar Engineering Pvt. Ltd. and M/s. Videocon Appliances Ltd. respondents in Appeal E/654 655/95 [1999 (112) E.L.T. 393 (T)] not to be related. 3. The departmental representative is unable to say as to why ratio of this decision will n .....

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