2003 (3) TMI 578

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....pta, JDR, for the Respondent. [Order]. -  These two appeals are directed against the same order. Accordingly, they are disposed of under this common order. 2. The Commissioner has demanded duty of over Rs. 14,000/- and imposed penalty of Rs. 10,000/- on M/s. Rishi Packers Ltd. Separate penalty of Rs. 2,000/- has been imposed on Shri Naresh Zinabhai Patel. These actions were take....

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.... about use of raw materials for the production of the goods. During the hearing of the case, learned Counsel for the appellants emphasized that the appellant's production is entirely according to orders received from industrial consumers. The packing bags in question are also produced with the names and other particulars of the buyers printed on the bags. He pointed out that during the relevant pe....

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....Register without any basis. 5. The only material to support the charge of clandestine production is the entry in the RG-I Register of the appellant. There is no supporting evidence in the nature of consumption of raw materials or any process of manufacture for this additional quantity of bags. The appellants' production is on job work basis. There is no evidence of sale of the additional q....