2008 (6) TMI 506

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..... Ms. Sudha Koka, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. Both the appeals arise from a common Order-in-Appeal No. 43 44/2007 CE dated 26-4-2007 by which the demand has been confirmed on Shri Philip Abraham, Proprietor of M/s Abraham Associates on the ground that they had repacked Formic Acid received in bulk from M/s PL Agro Technologies Ltd. The appellant, Shr .....

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..... erein, had entered into an agreement with the first appellant, Shri Philip Abraham, Proprietor of M/s Abraham Associates for the purpose of repacking the goods in question and as there is an agreement, they are not eligible for the benefit of Notification. The learned Counsels submit that both the units are independent units and the first appellant, Shri Philip Abraham, Proprietor of M/s Abraham A .....

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..... the first appellant, Shri Philip Abraham, Proprietor of M/s Abraham Associates, even if their unit is situated in the rural area. 3. We have carefully considered the submissions made by both the sides and have perused the findings recorded by the lower authorities. The fact of the first appellant, Shri Philip Abraham who is Proprietor of M/s Abraham Associates being an independent unit and that .....

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