2003 (6) TMI 313

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....ellant. Shri S.C. Pushkarna, JDR, for the Respondent. [Order]. -  The above captioned appeals have been preferred by the appellants against the common order-in-appeal dated 8-11-2002 vide which penalty of Rs. 20,000/- has been confirmed on appellants No. 1, M/s. Sona Winding Wires, while confiscation of the goods of appellants No. 2, M/s. Mayur Metal (India), besides confirmation of ....

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....sp;I have heard both sides and gone through the record. Admittedly, the appellants No. 1 is a trader. The seized goods were purchased by him from appellants No. 2, who is a SSI unit and having not crossed the limit, was not required to pay any duty thereof while making sale of the same to appellants No. 1 The plea of the Department that goods cleared were branded goods bearing the brand name 'SONA....

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....factory premises. The sticker bearing the brand name 'SONA' had been affixed on the goods by appellants No. 1 after the purchase, as observed above, and this fact was also not denied by appellants No. 1. 5. It also remains undisputed that appellants No. 2 is a SSI unit and had not crossed the prescribed limit. Therefore, no duty was required to be paid by them at the time of clearances of ....