2005 (5) TMI 527

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....he Appellant. Shri Vimlesh Kumar, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Both the appeals are being disposed of by a common order as they are directed towards the same impugned order-in-appeal and involve same facts and issues. 2. Appellants are engaged in the manufacture of valves falling under Chapter 84 of the CETA, 1985. Apart from the manufacturin....

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....ication and upheld by appellate authority confirming duties and imposing penalties upon both the appellants. The said orders are impugned before us. 3. We have heard Shri. N.K. Oza, ld. Advocate appearing for the appellant and Shri. Vimlesh Kumar, ld. SDR for the revenue. 4. Undisputed fact on record is that the casting for the valves was being manufactured by other independent fou....

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....missed, as reported in 1996 (82) E.L.T. A168. Reliance has also been placed upon another decision of the Tribunal in the case of Metal Reconditioning Works Ltd. v. Commr. of Central Excise as reported in 1997 (89) E.L.T. 229 (Tri.). 5. In the case of M/s. Trimurti Weldmesh (P) Ltd. referred Supra an identical situation was for consideration before the Bench and it was held that Brand name ....