2003 (3) TMI 578

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..... These two appeals are directed against the same order. Accordingly, they are disposed of under this common order. 2. The Commissioner has demanded duty of over Rs. 14,000/- and imposed penalty of Rs. 10,000/- on M/s. Rishi Packers Ltd. Separate penalty of Rs. 2,000/- has been imposed on Shri Naresh Zinabhai Patel. These actions were taken by the Commissioner on a finding that the first appe .....

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..... During the hearing of the case, learned Counsel for the appellants emphasized that the appellant s production is entirely according to orders received from industrial consumers. The packing bags in question are also produced with the names and other particulars of the buyers printed on the bags. He pointed out that during the relevant period, appellant s production was for M/s. Sabarkantha Distri .....

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..... charge of clandestine production is the entry in the RG-I Register of the appellant. There is no supporting evidence in the nature of consumption of raw materials or any process of manufacture for this additional quantity of bags. The appellants production is on job work basis. There is no evidence of sale of the additional quantity of bags. The impugned order itself notes the absence of any corr .....

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