2005 (6) TMI 360

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..... pellants had contested the correctness of the impugned order confirming duty and penalty on them as detailed therein. 2. I have heard both the sides and gone through the record. 3. The confirmation of duty of rupees 1,37,963/- with penalty of rupees 10,000/- has been contested on the ground that the appellants had been wrongly held to be the manufacturer of the goods i.e. P.C.C. Poles on the g .....

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..... have placed on record the copy of the Agreement entered into by them with the aforesaid firm and its perusal shows that the appellants, had leased out their factory to the firm on monthly rent of rupees 300/- plus 4 per cent leasing tax for the purpose of manufacture of P.C.C. Poles. Under that Agreement, the appellants were to purchase only 80 per cent of the poles produced by the firm against p .....

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