1975 (12) TMI 166 - Commissioner - Central Excise

Summary

The judgment in the case of Collector Central Excise, New Delhi v. K.K. Kapoor (1975) found that the appellant unit and their Kinari Bazar firm were essentially the same entity. The appellant failed to provide evidence that the wires and cables were received legitimately, leading to suspicion of duty evasion. The appeal was rejected, upholding the Asstt. Collector's order.