1997 (3) TMI 245

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [Order per : Justice U.L. Bhat, President]. -  Respondent, a partnership firm, engaged in the manufacture of glass and glassware filed price list No. 11/81 effective from 10-8-1981 in respect of glass chimney falling under TI-23A (3) declaring prices as Rs. 3.75 per dozen USCO (Bata type) Chimney and Rs. 3.50 per dozen 250 Chimney. It appears that the entire production of the respondent wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce denying that M/s. Kalatmak was completing the manufacturing process and alleging that the goods produced by the respondent were fully manufactured products and therefore, dutiable and denying the relationship alleged between the two persons. The Assistant Collector rejected these contentions and confirmed the proposal in the show cause notice on the grounds referred to in the notice. In appeal,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rketable only on completion of grinding and embossing work done by M/s. Kalatmak. If this stand is correct, it would mean that respondent was not manufacturing any exciseable products and therefore, would not have liability to pay central excise duty at all. Such is not the case of the department. 3. There is no doubt that there was a substantial difference in the prices charged by responden....