1999 (9) TMI 279

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..... M/s. Anil packaging 2. M/s. Beauty Pack Industries 3. Sharp Printers. M/s. Bathija Enterprises is a Proprietary concern. The goods in dispute are Playing Cards. The Adjudicating Authority had raised demand of Rs. 1,71,937.20 and had imposed penalty of Rs. 40,000/- on M/s. Bathija Enterprises, and penalty of Rs.5000/- each on Shri Anil Bathija, Beauty Pack Industries, M/s. Anil Packaging and Sharp Printers. The Appellants have prayed for decision on merits. In their written submission they have submitted that under Notification No. 73/86-C.E., dated 10-2-1986 sports goods are under exemption and it has been held by the Tribunal as Playing Cards were of sport goods. The period involved in this proceeding is from Apri....

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....acturing Playing Cards since 1980. Subsequently, three units were floated i.e. Anil Packaging, Beauty Pack Industries and Sharp Printers. M/s. Bathija Enterprises continued to print sheets for production of Playing Cards and these three units were processing the sheets for final manufacture of the Playing cards. From the statement of the assessees as well as other persons concerned with their operations, it is clear that for all purposes all three units were be treated and taken as the units of M/s. Bathija Enterprises. The brand name was the firm of M/s. Bathija Enterprises and all the three units were producing Playing Cards with the brand name. There was common utilisation of the raw materials, common place, and in a number of cases good....