2007 (3) TMI 497

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....ehta, Advocate and M.A. Patel, Consultant, for the Appellant. Shri K.J. Sanchej, JDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on stay petitions. 2. Learned authorized representative of M/s. Kabisco Food Industries & M/s. Kabisco Agro Food Industries submitted that they were only buyers of the raw material; part of the materials received by th....

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....em. For this, he relies on the order of the Tribunal in the case of Woodmen Industries v. CCE, Patna, reported in 2004 (164) E.L.T. 339 (Tri.-Kolkata) and also, order of the Tribunal in the case of Aditya Steel Industries v. CCE, Hyderabad, reported in 1996 (84) E.L.T. 229 (Tribunal). 4. We have carefully considered the submissions. These 4 applicants are recipients of packing material fro....

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....ity. Name of the sole proprietor concern merely connote the proprietor as a person just as a living person have pet name or alias name. He may choose to do business in the name of business concern. He, nonetheless remain the same living person as no legal person is created by running a business in a different business name even if, they are more than one such business name. Much fraud in business ....