TMI Blog2003 (7) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : Gowri Shankar, Member (T)]. Appeal taken up for disposal after waiving deposit. 2. The appellant manufactures lubricating oil at its factory at Wadala in Mumbai and removes it in truck tankers to its factory at Ballabhgarh. There it packs the lubricants into tin of 50 litres and 5 litres, which it clears to its dealers for distribution. The unit price at which it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at by applying the ratio of the Supreme Court judgment in G.O.I. v. Madras Rubber Factory - 1995 (77) E.L.T. 433, the enrichment of the value of the product carried out as a result of the repacking at Ballabhgarh would have to be taken into account for determining its value. Reliance was also placed upon the Supreme Court judgment in Siddharth Tubes Ltd. - 2000 (115) E.L.T. 32. The Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Wadala and its factory at Ballabhgarh cannot be considered to be related person. They are in fact one and the same person Castrol India Ltd. The applicability of the third clause of the proviso under Clause (a) of sub-section (1) of Section 4 of the Act is clearly erroneous. The Supreme Court, in its judgment in Siddharth Tubes said that in determining the value of the galvanised pipes manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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