9911796707
TMI Blog2004 (6) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate, submitted that both the Appellants manufacture PET Bottles; that the bottles manufactured by B.R. Oil Mills were inscribed with the words BR-PET, BR PET HAR EXADCP; that similarly bottles manufactured by M/s. S.P. Packagings were inscribed with the words SP-PET, SP PET HAR EXC, and SP PET HAR EXADCPL; that in the month of June, 2000, the dyes of both the Appellants needed to be reconditioned and were sent to M/s. Kuldeep Engineering Works; that after the dyes were repaired, due to oversight, the dyes of B.R. Oil Mills were sent to the factory of M/s. SP Packagings and the dyes of SP Packagings were sent to BR Oil Mills as the dyes of both the applicants were of the same size and shape; that they could not detect the fact of dyes havi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on account of getting the wrong dyes from the repairer, the mistake should have been knowrn to the Appellants immediately after they had put the dyes in use; that they have continued to manufacture the goods i.e. PET Bottles for a number of days, probably 20 days; that this fact clearly shows that there was no mistake; that Shri Suresh Chand of Kuldeep Engg. Works, who had repaired the dyes, had denied in his statement dated 21-11-2000 to have given dyes one factory to the other or vice versa. She also submitted that the Board s Circular F. No. 213/28/87-CX-6 dated 27-11-87 is not applicable as the brand name on the PET Bottles is not of a manufacturer or trader using these bottles for packing. 4. We have considered the submissions of bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the inception of the factory. No invoice showing sale of branded goods was recovered by the officers. This is also important to note that no orders were placed on the assessee for manufacture of plastic bottles by M/s. B.R. Oil Mills, Bharatpur. 5. We are in agreement with these findings. When both the Appellants are engaged in manufacturing PET Bottles, there is no reason that S.P. Packagings will manufacture bottles bearing brand name of B.R. Oil Mills and vice versa. It is also not the case of the Revenue that the production was closed in the factory of one of the Appellants who were getting their bottles manufactured from the other units. In view of these facts and circumstances the manufacture of bottles by them bearing the bra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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