2005 (2) TMI 634

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... manager, Shri T.J. Antony (Furnishing Centre) and the other to his son Shri Binu Antony (Binu Gardens). M/s. Duroflex Ltd. supplied the entire machinery, raw material and other inputs required for the manufacture of its products; entire production at the two premises was stock transferred to Duroflex Ltd. who thereafter cleared the same. Wages for workers for those two premises was paid by Duroflex Ltd. On 9-1-1998, the premises of Duroflex Ltd. was visited by Central Excise Officers who seized certain records and materials. As a result of investigation, show cause notice dated 24-11-1999 covering the period from 1995 to 1998 was issued alleging that M/s. Furnishing Centre and M/s. Binu Gardens were manufacturers of the goods in question a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appeal against the finding that they are not the manufacturers of the goods in question while M/s. Furnishing Centre and M/s. Binu Gardens are in appeal against the duty and penally holding them to be the manufacturers. 4. The three issues arising for determination in these appeals are as under :- (1)     Who is the manufacturer? - Is Duroflex Ltd. the manufacturer? (2)     Whether the benefit of exemption in terms of Notification 115/75-C.E. is admissible to the goods. (3)     Whether the demands are barred by limitation. The premises on which the manufacturing activity is carried out by M/s. Furnishing Centre belongs to one Mr. T.J. Antony and his wife. T.J. Antony is a....