Customs, Excise and Gold Tribunal - Mumbai
Cce vs Enpee Pharma Pvt. Ltd. on 24 May, 2002
Equivalent citations: 2002(82)ECC641
ORDER
K.K. Usha, J. (President)
1. The main contention raised in this appeal at the instance of the Revenue is that the Customer of the respondent should be treated as a related person and assessment should have been made on that basis. The above issue is now settled by the decision of the Supreme Court in Pawan Biscuit Co. (Pvt.) Ltd. v. CCE, Patna against the contention raised by the appellant before us. In view of the above, the appeal stands dismissed.