COMMISSIONER OF CENTRAL EXCISE Vs. J FOUNDATION

JUDGEMENT

(1.) THESE appeals are preferred by the Commissioner of Central Excise, Mumbai -V (hereinafter referred to as the Revenue) in which there are five respondents and the names of these respondents are (1) M/s. ']' Foundation, (2) M/s. '}' Traders (3) M/s. Janata Glass Works (4) M/s. Haldyn Glass Works and (5) M/s. Travin Trading & Investment Pvt. Ltd. The dispute pertains to the transaction value that is to be arrived at in respect of the goods which were exigible to excise duty and were cleared by M/s. Haldyn Glass Works (hereinafter referred to as M/s. Haldyn).

(2.) THESE goods were, inter alia, supplied to M/s. J. Foundation, M/s. J. Traders and M/s. Janata Glass works and to the fourth respondent M/s. Travin Trading & Investment Pvt. Ltd.

(3.) IT is seen from the above that insofar as the M/s. Travin Trading & Investment Pvt. Ltd. (hereinafter referred to as M/s. Travin) is concerned, it was a private limited company in which Shakuntala Sherry and Vinita Shetty, wife and daughter respectively of N.D. Shetty, were Directors. On the other hand, insofar as the other firms are concerned, they belong to Mehta group which are all partnership firms in which family members of Mehta group were the partners.