2007 (7) TMI 146

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..... paid by job-worker using brand name of appellant not by the appellant himself – Demand sustainable on job-worker – Confiscation is legal
[Order per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner No. 300 to 301/2003 (300 to 301-A-II) dated 8-10-2003. 2. None appeared for the appellant but a written submission has been filed which has been taken into accou .....

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..... and of duty of Rs.3,50,021/- on prime industrial valves cleared by M/s Jain Trading Company and M/s. Modi and Modi Engineering without payment of duty and imposed equal amount of penalty on them. (d) There is also a demand of Rs. 5,581/- on 91 numbers of "Prime" brand of industrial valves seized. (e) Against that order of the original authority, M/s. Prime Blue manufacturing company Ltd. and it .....

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..... d name of others naturally, they may not be eligible for small scale exemption. That issue may not be decided by us, as they are not in appeal before us. As regards Rs. 1 lakh duty reportedly paid by the appellant as a buyer of the goods with the brand name "Prime" from its job workers it was legally not payable by the appellant. It was payable only by the job workers who might be entitled to reco .....

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