1996 (9) TMI 280

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....t. Shri M. Jayaraman, JDR, for the Respondents. [Order per : S.L. Peeran, Member (J)]. -  In both these appeals common question of law and facts are involved for disposal as per law. 2. In Appeal No. 2137/87-B, the Collector has confirmed the duty demand of Rs. 49,656.92 in respect of Electric Patty fittings that have been manufactured by the appellants under Tariff Item 68. ....

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....e independent manufacturers as dummy units. The department had admitted that the goods were manufactured by independent manufacturers but had proceeded on the premise that by merely affixing the trade name they would become manufacturers. Ld. Advocate submitted that the proposition on which the department has proceeded is not a sound proposition. In this regard, he relied on the judgment of the Ho....

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.... 53 (Tribunal), wherein the Tribunal has reiterated its earlier rulings. He submits that in this case the appellants have not supplied the raw materials but they have purchased the goods from independent manufacturers. He clarifies that the manufacturers themselves affixing brand name before supplying the goods. 6. Ld. DR reiterates the findings given by the ld. Advocate. 7. We hav....