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TMI Blog2015 (3) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... x and the marketing concern where the husband was Manager Partner/ Managing Director, who actually controls the sale price of the manufacturing unit, could be considered as a transaction within the meaning of the proviso (iii) to Section 4(1)(a) reads with explanation to 'related person' as envisaged under Section 4(4)(4c) of the Central Excise Act, 1944? 2. Whether the Tribunal is right to single out the show cause notices to hold that the Appellate Authority has traversed beyond the confines of the notices, when the doctrine of merger is applicable as the orders-in-original merged with the order-in-appeal as held by Apex Court in the decision reported in 2005(185) ELT 199? 3. Whether the Tribunal is right in rejecting the order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g firm. The original authority held that the wholesale price of the electric fluorescent lamp prevailing at 2 marketing firms should be considered as normal price of the goods manufactured and cleared by the respondent and demanded the differential duty of Rs. 46,598/- in Order-in-Original No.412/96 dated 04.12.1996. The adjudicating authority authority demanded a differential duty of Rs. 1,05,850/- in Order-in-Original dated 30.09.1997. On appeal by the assessee, the Commissioner (Appeals) confirmed the orders of the Adjudicating Authority, holding that the respondent and the two marketing units are related person in terms of Clause (c) of sub-section (4) of Section 4 of the Central Excise Act, 1994. 4. Aggrieved by the order of the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e seller. Selling price to the buyer is not low, after making allowance for excise duty and ormal trading profit and in fact found to be comparable to sale price of other manufacturers. Buyer is not a relaated person of manufacturer. (Section 4(4)(c) of Central Excise Act, 1944). In Cooper Pharma vs. CCE, New Delhi (2004 (174) ELt 143 (Tri.Del) ), it is held that manufacturer and limited Company cannot be treated as 'related persons' as having interest in business of each other since share-holders/directors of limited company were blood relations of manufacturing partnership firm. No evidence brought on record that an artificial legal arrangement was created in order to evade duty. Limited Company is a jurisdical person separate fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the appellant/Revenue and the learned counsel appearing for the respondent and perused the materials placed before this Court. 8. Section 35G of the Central Excise Act, 1944 provides that an appeal on the issue relating to rate of duty of excise or value of goods for purposes of assessment would not lie before this Court and it is apposite to refer to Section 35G(1) of the Central Excise Act, 1944, which reads as under: "Section 35G. Appeal to High Court.(1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment are questions that squarely fall within the meaning of the said expression. A dispute as to the classification of goods and as to whether or not they are covered by an exemption notification relates directly and proximately to the rate of duty applicable thereto for purposes of assessment. Whether the value of goods for purposes of assessment is required to be increased or decreased is a question that relates directly and proximately to the value of goods for purposes of assessment. The statutory definition of the said expression indicates that it has to be read to limit its application to cases where, for the purposes of assessment, questions arise directly and proximately as to the rate of duty or the value of the goods. 12. This, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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