- (1.) This Appeal is filed against the Judgment of the Customs, Excise and Gold (Control) appellate Tribunal (in short "cegat") , New delhi dated 7th January, 1999.
(2.) The Respondents were availing benefit of Notification No. 120/75-C. E. , dated 30th April, 1975. The Department issued a show cause notice on the ground that their sales were to M/s. Fenner (India) Limited. It was claimed that as M/s. Fenner (India) Limited was the holding company of the Respondents, condition (iv) of the Notification had not been fulfilled. Condition (iv) reads as follows :- " (iv) the invoice price is not influenced by any commercial, financial or other relationship whether by contract or otherwise between the manufacturer or any person associated in business with the manufacturer and the buyer or any person associated in business with the buyer other than the relationship, created by sale of the aforesaid goods;" in the adjudicating Order, benefit of the notification was sought to be denied only on the basis that M/s. Fenner (India) Limited, as the holding company, was a related person and consequently the invoice price was influenced.
(3.) The Tribunal has, by the impugned judgment, held that there is no evidence to show that the invoice price had been influenced by any commercial or financial consideration or by reason of the relationship. It is held that the burden was on the Department and in the absence of any such proof, the benefit of the notification cannot be denied.;