2008 (9) TMI 682

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....Raghavan and Vikram Nankani, Advocates, for the Appellant. Shri H.K. Thakur, Jt. CDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. These applications are filed by the applicants for waiver of pre-deposit of duty of Rs. 67,72,38,240/- and penalties. Demand is confirmed on M/s. Gillette India Pvt. Ltd. after denying the benefit of notification ....

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....fore, M/s. Gillette India Pvt. Ltd. is the actual manufacturer and liable to pay duty as M/s. Gillette India Pvt. Ltd. has not filed any declaration. 4. Contention of the applicants is that as per agreement M/s. M.J. Industries is independent manufacturer. M/s. M.J. Industries are having factory premises and necessary machines for undertaking job work. Only certain machines were supplied b....

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....he present case M/s. Gillette India Pvt. Ltd. is the manufacturer of the goods and no declaration was filed by M/s. Gillette India Pvt. Ltd. for claiming the benefit of notification, therefore, demand was rightly confirmed. It is also submitted that in the declaration filed by M/s. M.J. Industries, it is nowhere mentioned that the goods was manufactured by M/s. Gillette India Pvt. Ltd. Declaration....