JUDGMENT:

KAPADIA, J. -- This batch of civil appeals is filed by the Department and is directed against the orders passed by the Customs, Excise & Gold (Control) Appellate Tribunal ("CEGAT") whereby and whereunder the appeals filed by the respondents-importers herein stood allowed. They arise from assessment proceedings and not from show cause. The adjudicating authority has held that M/s Ferodo India Pvt. Ltd. ("buyer" in short) is a subsidiary of M/s T & N International Ltd., UK and are thus related, which finding is not in dispute.

2. For the sake of convenience we state the facts occurring in Civil Appeal No. 8426/02 Commnr. of Customs v. M/s Ferodo India Pvt. Ltd.

3. The buyer is the manufacturer of brake liners and brake pads in India. On 8.9.1995, a technical assistance and trade mark agreement ("TAA" for short) was entered into between the respondent (buyer/licensee) and M/s T & N International Ltd., UK (foreign collaborator/licensor). Under the said agreement, the licensor claimed to be in possession of certain secret processes, formula and information. Under the agreement, the licensor agreed to permit manufacture of brake liners and bra