D. P. Wadhwa, J. - (1.) M/s. Calcutta Chromotype Ltd. has filed this appeal against the order dated October 30, 1989 of the Custom, Excise and Gold (Control) Appellate Tribunal, New Delhi, (for short 'Appellate Tribunal'). By this judgment the Appellate Tribunal while upholding the order of the Collector of Appeals observed that though there was an identity of interest between the appellant, manufacturer and M/s. Ganga Saran and Sons Pvt. Ltd., its sole distributor, the Assistant Collector had not considered the break up of the shares of each member of the family of the manufacturer and distributor. The Appellate Tribunal held that the fact that there was identity of interest was the determining factor in holding whether a person is a related person within the meaning of Section 4(4)(c) of the Central Excises and Salt Act, 1944 (for short 'the Act'). Since the Assistant Collector had not considered the break up of the shares of each member of the family comprising the two companies being the manufacturer and the distributor, the Tribunal remanded the matter to the Assistant Collector to consider the break up of the shares of each member of the family and if the "test of identity" was satisfied, he should confirm the order.
(2.) The appellant manufactures playing cards. It sells the entire stock of playing cards manufactured by it to its sole distributor M/s. Ganga Saran and Sons Pvt. Ltd. The Assistant Collector, Central Excise under the Act levied duty at the price at which the playing cards were sold by M/s. Ganga Saran and Sons Pvt. Ltd. as according to the Assistant Collector it was related person within the meaning of Section 4(4)(c) of the Act of the appellant. Collector of Appeal confirmed the order of the Assistant Collector also holding that M/s. Ganga Saran and Sons Pvt. Ltd. was the related person of the appellant. Against the order of the Collector the appellant filed a revision application under Section 36 of the Act, prior to its amendment, and thereafter the revision application was transferred to the Appellate Tribunal and heard as appeal.
(3.) The Assistant Collector, Central Excise found that both the appellant and its sole distributor were limited companies registered under the Companies Act, 1960. He found that the Board of Directors of both these companies were constituted: "Appellant 1. Shri Narendra Sharma, Managing Director 2. Smt. Brahma Devi, Director 3. Smt. Indu Sharma , Director M/s. Ganga Saran and Sons Co. 1. Shri Narendra Sharma, Managing Director 2. Smt. Brahma Devi, Director 3. Shri Brajendra Sharma, Director 4. Shri Rajendra Sharma, Director." ;