2009 (2) TMI 573

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....Shri Sameer Chitkara, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Duty confirmed against the appellant and penalty imposed on the allegations and findings that the Wire drawing machinery was actually manufactured by them but shown to have been cleared in the name of one M/s. Swastik Industries. It is seen that both M/s. Heena Machinery Manufacturers and M/s. Swastik Ind....

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....nd that the appellant had not made any efforts either during the course of investigation or before the Original Adjudicating Authority to establish that M/s. Swastik Industries was having full and complete machinery to manufacture the goods and was an independent authority. In the light of the statements of the partner, who are not retracted in time and in the light of the statement of M/s. Redex ....