ORDER

1. This appeal has been filed under Section 35-L of the Central Excise Act, 1944 (for short "the Act") against the final order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal") in Final Order No. 1576/98-A dated 16-3-1999 in Appeal No. E/3434/89-A whereby the Tribunal has allowed the appeal filed by the respondent herein.

2. Briefly stated the facts are:

M/s Xerographic Limited, Sector-15, Gandhinagar, Gujarat (hereinafter referred to as "the respondent") was engaged in the manufacture of plain paper copier machines with the trade mark "Ricoh Murphy". The respondent was selling its products through two other companies viz. M/s Murphy (India) Limited and M/s Mecotronics (P) Limited.

3. By a show-cause notice dated 25-2-1987 issued by the Collector of Central Excise, Ahmedabad (for short "the adjudicating authority"), the respondent and the aforementioned two companies were asked to show cause against various charges. It was alleged that the respondent was evading excise duty by undervaluing the goods. That the respondent and the aforementioned two companies were "related persons" within the meaning of Section 4(4)(c) of the