2005 (7) TMI 485

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....e Appellant. Shri S.S. Bhagat, S.D.R., for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - M/s. Elite Lubricants (P) Ltd., appellant herein, was manufacturing various Lubricants from Raw Material supplied by M/s. Mafatlal Lubricants Ltd. another appellant as job worker. However, M/s. Elite Lubricants (P) Ltd. were working on instruction of M/s. Acre Lubricants Pvt. Ltd., the thir....

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....ts Ltd. and special relationship was not disclosed invoked the larger period and confirmed the demand as proposed and imposed penalties. Hence these appeals. 3.After hearing both sides and considering the settled issues on valuation of job worker goods, it is found - M/s. Elite Lubricant (P) Ltd. is a known (a) manufacturer of Lubricants for other parties. That an officers of Motul who is....