ADVANI OVERLIKAN LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) ASSESSEE in E/2827/03 is engaged in manufacture of Welding Electrode. Notices from the period 30 -9 -1999 to 5 -2 -2002 & for the period March 99 to June 2001 were issued alleging that by virtue of holding substantial shares in Ador & the brand name 'Fonmatic' being owned by Ador the buyers of the goods & Ador was passing of lesser discount to Ador buyers from 45% availed by them therefore, duty should be determined & demanded on sale price of Ador to their buyers. While these 8 notices were not adjudicated by the Commissioner, even though replies were filed, another notice dated 31 -7 -2002 alleging suppression & demanding duty on the same grounds for 1 -9 -1997 to 28 -2 -1999 was received. A reply was sent in that case also.