UNITED GLASS BANGALORE Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) The appeal is preferred against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal allowing an appeal filed by the Collector of Central Excise against the decision of the Collector (Appeals).

(2.) The appellant, M/s. United Glass, Bangalore, is not a separate legal entity. It is a manufacturing unit within the Khoday Group of Industries. Khoday Distilleries Limited (K.D.L.) is said to be the holding company. One of the companies held by K.D.L. was Khoday Brewing and Distilling Industries Private Limited (K.D.B.I.) of which the appellant is a division. There is a partnership firm, Khoday, RCA. The partners of the said firm are all members of the Khoday family which controls the K.D.L. and K.D.B.I. The main business of this group of industries is manufacturing and bottling of beer and other alcoholic liquors.

(3.) Until 1978, the bottles required by the said group of industries for bottling beer and other alcoholic liquors were purchased from M/s. Alembic Glass Industries which has a plant near Bangalore. In the year 1978, however, the said group of industries established their own unit for manufacturing the bottles, the appellant herein. The controversy in this appeal relates to the determination of the value of the bottles manufactured by the appellant. The period concerned is July 1, 1979 to June 30, 1983.