1999 (1) TMI 336

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....ferential duty covering clearances of extrusions made during the orders 1994-95, 1995-96 and 1996-97. A penalty of Rs. 3,83,250/- is imposed on M/s. Indian Aluminium Company. Further an amount of Rs. 4,450/- as well as of Rs. 84,499/- have been confirmed and appropriated by the said order on M/s. Shree Meenatchi Aluminium Extrusions Ltd. Furthermore, a penalty of Rs. 50,000/- is imposed on M/s. Shree Meenatchi and another Rs. 50,000/- on M/s. Agents Aluminium Co. Ltd. 2. Heard Learned Consultant Shri R. Swaminathan appearing for M/s. Indian Aluminium Co. Ltd. and Learned Advocate Shri Narayanan appearing for M/s. Agents Aluminium Co. Ltd. None appeared for M/s. Shree Meenatchi Aluminium Extrusions Ltd. Ms. Aruna Gupta, Learned JDR is ....

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.... to how the extended period can still be made applicable in this case in view of these submissions. Therefore the order impugned is not a truly speaking order. Learned Consultant also contested the issue on merits and submitted that the issue is already covered by a number of judgments inasmuch as that the relationship between M/s. Indian Aluminium Company and M/s. Shree Meenatchi Aluminium Extrusions was a principal-to-principal basis and they manufactured these as a job worker on their own out of raw materials supplied by Indian Aluminium Co. Apart from that, they have also manufactured extrusions on their own account and supplied to other buyers. Therefore it cannot be said that the manufacturing operations of Shree Meenatchi Aluminium w....