2004 (8) TMI 419

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..... .M. Saleem, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. For the purpose of hearing the appeal, the appellants are required to pre-deposit duty amount of Rs. 45,222/-. The transaction value of the appellant company was rejected solely on the ground that the partners of the appellant company were also Directors of M/s. M.S.P.L. and that they are Interconnected U .....

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..... Assistant Commissioner in this regard. 3. The learned SDR submits that he would like to get comments on these orders produced by the learned Counsel. 4. On a careful consideration, we notice that the Department has dropped the proceedings against the appellants on the charge, which has been brought out in the proceedings, by accepting the fact that the appellants and M/s. M.S.P.L. are independ .....

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