2004 (3) TMI 710

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....cate, for the Respondent. ORDER These appeals are filed by the Revenue against the order of the Commissioner (Appeals) who in the impugned order set aside the order of the lower authority. 2. Briefly the facts are that M/s. Paras Plastics is a Central Excise registrant. It is a partnership firm. Shri Yogeshchandra V. Shah is one of its partners. The firm manufactures plastic articles on i....

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....out by M/s. Suyog Corporation though dubbed as trading activity, by the respondent, it is in fact a manufacturing activity being carried out by M/s. Paras Plastics. The latter suppressed his production and thereby evaded duty. The premises on which the theory is built is that (a) M/s. Paras Plastics and M/s. Suyog Corporation operate from the same premises; (b) Partner in one firm is the proprieto....

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....d fasten them with duty liability [Kartik Telecomptrols (P) Ltd. v. CCE, Delhi-I - 2002 (141) E.L.T. 800]. Heard both sides. 6. I have gone through the rival contentions. The Revenue failed to establish that M/s. Suyog Corporation is engaged in manufacturing activity. The evidence only brings out that this proprietary firm supplies raw materials and moulds to job workers, gets the goods manufac....