2005 INSC 0985
                                    SUPREME COURT OF INDIA

                             Commissioner of Central Excise-II, Chennai

                                                      Vs.

                                         Beacon Neyrpic Limited

                                           C.A.No.7356 of 2001

                                   (Mrs.Ruma Pal and H. K. Sema JJ.)

                                                 26.10.2005

                                                   ORDER

1. Assuming that the assessee was related to its subsidiary company i.e. M/s. Best &
Crompton Ltd. (B & C.L.), this by itself would not be sufficient for the purpose of invoking
the Central Excise (Valuation) Rules, 1975 read with Section 4(l)(a) of the Central Excise
Act, 1944. The department would have to go further and show that the relationship has
introduced an element other than purely commercial consideration in effecting the sale by the
assessee to the BCL. No such evidence has been produced by the Revenue.

2. In the circumstances, the appeal is dismissed.

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