M. Gouri Shankar Murthy, Member (J)

1. Certain questions relating to the construction and applicability of the Notification No. 120/75-C.E., dated 30-4-75, in the facts and circumstances of the case, arise for consideration in this Revision Application to the Government of India, transferred to and heard by the Tribunal, pursuant to Section 35P of the Central Excises and Salt Act, 1944 (the Act, for short).

2. The aforesaid Notification (copy at page 3 of the paper book) exempts goods falling under Item No. 68 (of the First Schedule to the Act) cleared from the factory of manufacture, on sale, from duty leviable in excess of the duty calculated on the basis of the invoice price charged by the manufacturer, provided that (in so far material),-

"(iv) the invoice price is not influenced by any commercial, financial or other relationship whether by contract or otherwise between the manufacturer or any person associated in business with the manufacturer and the buyer or any person associated in business with the buyer other than the relationship created by sale of the aforesaid goods;"

3. It is the fulfilment of condition (iv) of the aforesaid Notification extracted supra that requires