9911796707
TMI Blog1984 (3) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... visited the premises of a firm by name, Auto Life Rubber Industries and an associate thereof by name, Raman Rubber (India) and noticed that these firms had been engaged in the manufacture of rubber cushion compound/tread rubber since 1974 without obtaining a Central Excise Licence. A statement was obtained from the proprietor of Auto Life Rubber Industries disclosing that goods valued at over Rs. 99,000/- had been manufactured without payment of Central Excise duty. Appellant had also received supplies of such manufactured product. 14.5 kgs. of such goods were recovered from the premises of Auto Life Rubber Industries. It was also found that this appellant had engaged Auto Life Rubber Industries for manufacture of 371 kgs. of cushion compou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant on the basis that the appellant was the manufacturer thereof through Auto Life Industries. On appeal to the Central Board, the order of confiscation with reference to the 93 tyres was set aside and the personal penalty was reduced to Rs. 2,500/- but in other respects the appeal was dismissed. It is against the said order that this revision had been preferred to the Govt. of India and had been transferred to this Tribunal as earlier mentioned. 4. Shri D.P. Varshney appearing for the appellant contended that the finding as to the appellant also having participated in the floatation of the bogus firm, Raman Rubber (India) Ltd., is improper and that the cushion compound purchased from Auto Life Industries or seized from the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying on business in retreading automobile tyres and in such work rubber cushion compound/tread rubber is being used by them. It is their contention that with reference to their end-cuttings obtained during the course of retreading work they had been utilising the services of M/s. Auto Life Rubber Industries to convert the same into cushion compound on payment of charges at Rs. 2/- per kg. as rolling charges. The appellants have produced documents to prove that in respect of such payments as well as purchases of cushion compound either from Auto Life Rubber Industries or Raman Rubber (India) Ltd. they had been making payments through Account Payee Cheques only, indicating that they were dealing with the said parties at arm's length. Such pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be necessary to prove that he gets the goods manufactured by others under his direction and control, and that if a person simply places orders for getting certain goods manufactured, though according to his specifications and details, such a person would not thereby become the manufacturer. It was held that even if the goods be manufactured in accordance with the requirements of the buyers and complying with his standards, that would not make him a manufacturer, unless the person engaged in the actual manufacture is only a dummy. In the present case it has been already seen that Raman Rubber (India) cannot be said to be a dummy for this appellant, whatever may have been the relationship between that firm and M/s. Auto Life Industries Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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