1980 (9) TMI 100

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..... he time of hearing. 2. Government observe that petitioners while admitting ownership of 8 unauthorised powerlooms, have submitted that the remaining 38 looms were owned by the individual members of the families of the partners of the petitioner-firm, who were selling the fabrics manufactured to other dealers also. Government observe this belated submission is contrary to the pleadings made befo .....

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..... he petitioner-firm M/s. Veeraraj Textiles. Government is also in agreement with the Board's finding that the petitioner-firm were the owners of all the powerlooms and the fact that some partners are assessed separately for the purposes of income-tax will not alter the position under the Central Excise law. The Board's order is sustainable in law. However having regard to all the circumstances of .....

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