1997 (12) TMI 271

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....al Products (for short, SCP) a partnership firm engaged in the manufacture of Ultra Marine Blue was transferring the same in bulk to M/s. Sindhu Agencies (for short, SA) and M/s. New Sindhu Agency (for short, NSA) who pack the same affixing brand name and particulars of SCP and sell the same to wholesale dealers. SCP was availing the benefit of SSI exemption as per Notification No. 175/86 which allowed total exemption for clearances up to the value of Rs. 15 lacs and did not pay duty during the period 1986-87 to 1988-89. 3. Investigation showed that the three concerns are partnership firms with common partners, that the activities of SA and NSA are carried out in the premises belonging to SCP, that SA and NSA were using the brand na....

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....nt will determine the relationship of the partners of the three concerns. Name   SCP SA NSA Ghanshyamdas Jeomal   Partner Partner - Mrs. Ghanshyamdas   - - Partner Chetandas Jeomal   Partner Partner - Mrs. Chetandas   - - Partner Murlidhar Jeomal   Partner - - Mrs. Murlidhar Jeomal   - Partner Partner Mulchand Jeomal   Partner - Partner Mrs. Mulchand   - Partner Partner The above will show that while the four brothers are partners of SCP, partners of other two concerns are one or more brothers and wives of one or more brothers. Evidently, the three concerns are....