ORDER

This appeal, by the assessee, is from the final order No.290/94-A of the Customs, Excise & Gold (Control) Appellate Tribunal in Appeal No. E/03/92-A, dated October 17, 1994.

2. The short point that arises for consideration is: whether the Tribunal erred in upholding the order of the Excise authorities in invoking the proviso to Section 11-A of the Central Excise Act, 1944; if so, whether the order confirming penalty is sustainable.

3. It will be necessary to refer to the facts giving rise to this appeal.

4. The appellant-assessee is a registered small scale unit. It manufactures patent and proprietary medicines. It uses a logo "P/B". The assessee claims that the logo was assigned to it by M/s. P&B Laboratories Ltd. by a deed of assignment dated July 1, 1984. The dispute relates to the period from May 1, 1985 to December 31, 1989. On March 25, 1985, a show cause notice was issued to the assessee proposing to demand duty on the basis of the price at which its distributor, M/s Pharmachem Distributors, sold the goods in the course of whole-sale trade on the ground that the said distributor was a related person. The assessee submitted its reply. The Assistant Collector of Customs