Judgment

D.P. Wadhwa, J. - 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 Excise 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 identit