ORDER :- The only question which arises for consideration in these appeals is as to whether the firm of M/s. Alok Textiles could be said to be related person within the meaning of that expression as defined in Cl. (c) of sub-sec. (4) of S. 4 of the Central Excises and Salt Act, 1944 and whether the value of the excisable goods for the purpose of levy of excise duty in the hands of the respondents could be taken to be the whole-sale cash price at which the excisable goods were sold by the firm of M/s. Alok Textiles on the basis that the firm of M/s. Alok Textiles was a related person. The facts giving rise to these appeals may be briefly stated as follows :

The respondents are a limited company carrying on business of manufacturing textiles in Surat. They sold the entire goods manufactured by them to about 15 to 20 wholesale dealers and one of such dealers was the firm of M/s. Alok Textiles. The partners of this firm are related to some of the Directors of the respondent. The Department contended that the value of the excisable goods for the purpose of levy of excise duty in the hands of the respondent must be calculated by reference to the wholesale cash price at which this firm sol