9911796707
TMI Blog1997 (12) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... Blue was transferring the same in bulk to M/s. Sindhu Agencies (for short, SA) and M/s. New Sindhu Agency (for short, NSA) who pack the same affixing brand name and particulars of SCP and sell the same to wholesale dealers. SCP was availing the benefit of SSI exemption as per Notification No. 175/86 which allowed total exemption for clearances up to the value of Rs. 15 lacs and did not pay duty during the period 1986-87 to 1988-89. 3. Investigation showed that the three concerns are partnership firms with common partners, that the activities of SA and NSA are carried out in the premises belonging to SCP, that SA and NSA were using the brand name and they were receiving the goods from SCP at the rate of Rs. 11/- per kg. and selling the pac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NSA Ghanshyamdas Jeomal Partner Partner - Mrs. Ghanshyamdas - - Partner Chetandas Jeomal Partner Partner - Mrs. Chetandas - - Partner Murlidhar Jeomal Partner - - Mrs. Murlidhar Jeomal - Partner Partner Mulchand Jeomal Partner - Partner Mrs. Mulchand - Partner Partner The above will show that while the four brothers are partners of SCP, partners of other two concerns are one or more brothers and wives of one or more brothers. Evidently, the three concerns are under the management of the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us items (except packing). So far as cost of packing is concernced, apart form absence of evidence the circumstances probabilise that Ultra Marine Blue would required packing for the purpose of wholesale trade at the factory gate and cost thereof cannot be deducted. Regarding other elements referred to above, we are of opinion that an opportunity must be given to the appellants to establish the case. 8. While confirming the finding that SA and NSA are related to SCP and that the prices charged by SA and NSA should be the basis for determining the assessable value of goods cleared by SCP, we set aside the impugned order and direct that duductions allowable and the quantum thereof should be decided afresh by the adjudicating authority after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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