2004 (8) TMI 483

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..... er per : Jyoti Balasundaram, Member (J) (Oral)]. - The above appeal arises out of the Order of the Commissioner of Central Excise (Appeals), Cochin, upholding the duty demand of Rs. 37,214/- together with interest, covering the period from 10-11-1999 to 31-3-2000 holding that the value at which the sole distributor/super stockist sold Ayurvedic Medicines manufactured by the appellants herein, sh .....

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..... the case of manufacturing concerns consisting of partnership of father and son and the trading concern consisting of partnership of mother and another son, they were related persons since both the concerns were owned by close family blood relations and, therefore, the price at which the related concern sold the goods for the first time in the open market is to be adopted as the assessable value, .....

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