The companytroversy in this appeal relates to the determination of the value of the bottles manufactured by the appellant.
It was also found that in the early years of production, some bottles were sold by the appellant to others also, besides supplying to the other units in the group.
The price declared was only a fraction of the price charged by M s Alembic Glass Industries for similar glass bottles.
They were approved provisionally.
In the year 1978, however, the said group of industries established their own unit for manufacturing bottles, the appellant herein.
The period companycerned is 1 7 1979 to 30 6 1983.
The partners of the said firm are all members of the Khoday family which companytrols the KDL and KDBI.
Khoday Distilleries Limited KDL is said to be the holding companypany.
The Judgment of the Court was delivered by P. JEEVAN REDDY, J. 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 .
It is a manufacturing unit within the Khoday Group of Industries.
Against the decision of the Collector Appeals , the Collector of Central Excise went in appeal to the Tribunal, which allowed the appeal on the following findings That the price declared by the appellant was far below the companyt price and is totally unacceptable.
There is a partnership firm, Khoday, RCA.
The main business of this group of industries is manufacturing and bottling of beer and other alcoholic liquors.
Two price lists were filed by the appellant, one on 24 10 1979 and the other on 10 9 1981.
One of the companypanies held by KDL was Khoday Brewing and Distilling Industries Private Limited KDBI of which the appellant is a division.
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.
The appellant M s United Glass, Bangalore is number a separate legal entity.
