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1976 (2) TMI 180

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..... uty should be charged on reconditioned bearings. The second plea is that the cost of Hub should be excluded from the cost of bearings in case of Bedford Clutch Release Bearings, which are always sold with Hub. The pamphlet of the Appellant Co. was produced during the course of personal hearing showing therein the price of Bedford Clutch Bearings, which included the price of the Hub. 2. I agree .....

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..... ts are admittedly manufacturing new bearings also in addition to reconditioning of old bearings. The appellants did not obtain a licence for the manufacture of new bearings. They have not agitated in appeal against the above offence. Therefore the offence of working their factory without obtaining a licence is proved and the Assistant Collector s order to this extent is upheld. 5. I further obs .....

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