1992 (3) TMI 212

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.... Shri Prabhat Kumar, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Brief facts of the case are as follows :- It was alleged by the Department that the appellants herein got their excisable goods, namely Typewriter Ribbons manufactured from one M/s. Lakhotia Ribbon and Carbon Industries Private Limited without obtaining a Central Excise licence. It was also alleged that....

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....utive, authorised representative of the appellants herein has stated that they cannot be treated as manufacturers of the goods. They have not supplied any raw material to the actual manufacturer M/s. Lakhotia. They merely supplied the packing material to them and they also lent the brand name of theirs. He has also relied on a judgment of Calcutta High Court in the case of M/s. Rainbow Ribbons, da....