9911796707
TMI Blog2004 (3) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the Commissioner (Appeals) who in the impugned order set aside the order of the lower authority. 2. Briefly the facts are that M/s. Paras Plastics is a Central Excise registrant. It is a partnership firm. Shri Yogeshchandra V. Shah is one of its partners. The firm manufactures plastic articles on its own and also gets the goods manufactured by job workers by supplying them raw mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in fact a manufacturing activity being carried out by M/s. Paras Plastics. The latter suppressed his production and thereby evaded duty. The premises on which the theory is built is that (a) M/s. Paras Plastics and M/s. Suyog Corporation operate from the same premises; (b) Partner in one firm is the proprietor of the other; (c) Both the firms get their goods manufactured from the same job worke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (141) E.L.T. 800]. Heard both sides. 6. I have gone through the rival contentions. The Revenue failed to establish that M/s. Suyog Corporation is engaged in manufacturing activity. The evidence only brings out that this proprietary firm supplies raw materials and moulds to job workers, gets the goods manufactured and trades in them. Its activity is distinct from the one carried out by M/s. Paras ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
