2013 (11) TMI 1120

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....DER Per P.K. Das; 1. The applicants are engaged in the manufacture of HDPE bottles on job work basis. They are affixing the brand name Parachute in the said HDPE bottles of the principal manufacturer M/s. Marico Ltd. The adjudicating authority confirmed the demand of duty of Rs.72,18,560/- along with interest and penalties for the period December 2003 to August 2008 for contravention of para....

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....inoor Elastics Pvt. Ltd. Vs CCE Indore - 2005 (33) ELT 3 (SC). 5. After considering the submissions from both sides, we find force in the submission of Ld. Advocate in so far as on the point of limitation. It is clarified by Board Circular No.213/28/87-CX.6 dt. 27.11.1987, that collapsible tubes, crown corks, PP caps, Metal containers, HDPE bags etc. bearing the brand name of large manufacturer....