1999 (3) TMI 302

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..... f this case are as follows : Another party namely K.P. Tibriwala has been undertaking the process of dyeing and printing of fabrics. It is not disputed by the Revenue that the process of dyeing and printing of the fabric are carried out by the appellants without the aid of power. However, K.P. Tibriwala had been using power while mixing the dyes or colours and again at the stage of packing of the .....

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..... pellant who is merely an owner of the premises where the alleged illegal activities leading to alleged evasion of duty have been carried out in the said premises. There is no other evidence on record to indicate that the appellant herein in any way was concerned with these illegal activities except that he was the owner of the premises. We are afraid that the lower authorities had given two wide a .....

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