2002 (1) TMI 904

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....r the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The appellants received purchase orders from M/s. Mahindra & Mahindra for supply of fly wheels. They manufacture C.I. castings for fly wheels. These castings required further machining by turning, boring, drilling etc. Since the appellants do not have in their factory the facility of machining necessary to carry on these furthe....

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.... Shri Bodade, and find that - (a) There is no evidence on record to come to the conclusion that M/s. Avdhut Engg. Kolhapur and M/s. Pratap Engg. Works, Kolhapur were the hired labourers of the appellants. The Commissioner in his order has simply assumed them to be so. (b) The issue, as to who is the manufacturer, when one receives cer­tain raw materials for processing, on job c....

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....clusion that the demand has been served on the person who is liable for paying and discharging the duty on 'fly wheels' as per law. (c) From the order impugned, we find that the Commissioner has imposed penalty on M/s. Pratap Engg. Works and M/s. Avdhut Engg. Kolhapur under Rule 173Q of the Central Excise Rules. Penalty under Rule 173Q can be levied only on a manufacturer and or dealer reg....