1980 (3) TMI 99

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..... ged during the personal hearing and have examined the records of the case. 2. The petitioners are manufacturers of latex foam sponge which is excisable under Item 16A(1) of the First Schedule to the Central Excises and Salt Act, 1944. For the purposes of marketing their products the petitioners had originally appointed three distributors and had subsequently appointed three more distributors. Th .....

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..... irrelevant to go into the question of whether or not the aforesaid distributors are related persons of the petitioners within the meaning of Sec. 4(b)(c) of the Central Excises and Salt Act, 1944. 4. In view of the above, Government set aside the Order-in-Appeal with the direction that the assessable value of the impugned goods should be redetermined in the aforesaid manner.
Case laws, Decisi .....

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