TaxTMI 
TaxTMI 
2003 (3) TMI 394
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Appellant. Shri Hitesh Shah, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Krone Trading Co. was engaged in the manufacture of pillows and cushions in its premises at room No. 493, R.C. Barrack No. 42, Chembur Colony, Mumbai. The entire production of these products was sold to Kurlon Ltd., Bangalore. The goods manufactured by this appellant were sent lo Suni....
X X X X Extracts X X X X
X X X X Extracts X X X X
....apply. The further ground, for clearances from September, 1996 onwards, was that by taking into account the clearances of goods made by United Polypillows and Madan Pushp Enterprises, the permissible value of clearances of Rs. 30 lakhs in the notification was exceeded. The notice also proposed penalties on Sunitha Enterprises, United Polypillows, Ravindra Agarwal and Anil Agarwal in their particip....
X X X X Extracts X X X X
X X X X Extracts X X X X
....aph 7 of the notification because, in such a case, it cannot be said that the manufacturer affixes on its goods a brand name or trade name of another person. While the departmental representative emphasises the Commissioner's finding that Sunitha Enterprises was a dummy and the label put on the goods by the assessee itself, we note that this was not alleged in the notice. The Commissioner does not....
X X X X Extracts X X X X
X X X X Extracts X X X X
....issioner have not disputed the identity of United Polypillows and Madan Pushp Enterprises and there is no ground for adding their clearances to the clearances of this appellant. 4. This contention has to be accepted. The fact that there is nothing illegal or even unusual in one factory utilised for more than one manufacturer. 5. Paragraph 3(a)(ii) of the notification itself refers ....