1999 (2) TMI 244

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..... Advocate, with B. Somandy, Advocate, for the Appellant. Shri G.B. Yadav, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant in Appeal No. E/4642/94 is a manufacturer, inter alia of counting and measuring instruments. It manufactures some of these instruments under licence from two foreign companies Samson of Germany and Jaquet of Switzerland. The instrumen....

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....r, who are the appellants in the other two appeals, was also proposed. After considering the cause shown and hearing the noticees the Commissioner, in the order impugned in the appeal has confirmed the duty demanded, ordered, confiscation of these instruments and appropriation of Rs. 30,000/- deposited for their provisional release and imposed penalty on all the three. Hence these appeals. 2.&e....

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....e foreign collaborators had a brand name, which did not appear on the product in question, and that what appeared was only their name, that too incomplete is also in the assessees favour. The assessee was hence not dis-entitled to the benefit of the Modvat ratio. 3. It is contended with regard to the other aspect that the goods were not fully manufactured. They were precision instruments a....