2005 (6) TMI 360

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.... V. Valte, DR, for the Respondent. [Order]. - In this appeal, the appellants had contested the correctness of the impugned order confirming duty and penalty on them as detailed therein. 2. I have heard both the sides and gone through the record. 3. The confirmation of duty of rupees 1,37,963/- with penalty of rupees 10,000/- has been contested on the ground that the appellant....

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....have been rightly held to be the actual manufacturer of the goods. 4. The appellants have placed on record the copy of the Agreement entered into by them with the aforesaid firm and its perusal shows that the appellants, had leased out their factory to the firm on monthly rent of rupees 300/- plus 4 per cent leasing tax for the purpose of manufacture of P.C.C. Poles. Under that Agreement, ....