ORDER

This appeal, filed by the Revenue, is from the judgment and order No. 532 /91-A of the Customs, Excise and Gold (Control) Appellate Tribunal in Appeal No. ED/SB. A. No. 777/83-A dated July 25, 1991.

2. The respondent-assessee was selling projectors and other goods to M/s. International Talkie Equipment Co. Pvt. Ltd. (hereinafter referred to as M/s. International ). It was also enjoying the benefit of exemption under Notification. 71/78 dated March 1, 1978. On the ground that M/s. International was a related person within the meaning of the Central Excise Act, 1944 (for short, the Excise Act ), the Superintendent of Central Excise issued a notice on April 13, 1982 for the period April 11, 1978 to September 29, 1979 to the respondent to show cause as to why the duty at appropriate rate under Rule 9(2) of the Central Excise Rules on the higher value fetched directly or indirectly by it from the independent buyers should not be charged when they were not paying excise duty, in view of the benefit of the Notification 71/78, and as to why penalty should not be imposed. After adjudication, the duty and penalty were confirmed. On appeal, the Tribunal accepted the findings record