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TMI Blog2004 (2) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri K.K. Shroff, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)] - The respondents herein are engaged in the manufacture of cosmetics and toilet preparations falling under Chapter Headings 33.04 and 33.05 of the Schedule to the CETA, 1985. They had entered into an agreement with M/s. Laboratories Garnier (India) Ltd., for whom they manufacture the goods and supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000 in which a penalty of Rs. 15 lakhs in each case (totalling to Rs 30 lakhs) was imposed upon the assessees. Before the Commissioner (Appeals) the assessees contended that the dealings and transactions between them and M/s. Laboratories Garnier (India) Limited were on a principal to principal basis and at arms length, the price being the sole consideration for the sale. The Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., 1995 (77) E.L.T. 100. We also find that the grounds raised in the appeal are beyond the scope of the show cause notice which only alleged that the sale price of the respondents is very low compared to the selling price of M/s. Laboratories Garnier (India) Limited. In these circumstances we agree with the findings of the Commissioner (Appeals) that the respondents are selling goods to M/s. Labor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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