2004 (8) TMI 509

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..... Bhagat, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides and considering the material it is found - (a) Appellants were the dealers of Electrical Domestic Mixers of "Cellonex" brands in Jamnagar. These Mixers were manufactured by one M/s. Lalit Products having a factory at Goregoan, Mumbai. They had received 16 such Pcs. vide Lorry Receipts, dated 27....