2008 (4) TMI 24

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....erein (hereinafter referred to as the 'respondent') is a manufacturer of wiring harnesses.  The manufacture is carried out according to specific orders of automotive and air conditioning industry, against specific contracts.  In some cases the appellant received certain component parts of wiring harness, free of charge, from their buyers. These components were also incorporated i....

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....show cause notice was also filed. By his order dated 27^th February, 2001, Commissioner confirmed the demanded duty and also imposed a penalty of the same amount and further penalty of Rs. 5 lacs and Rs. 7 lacs on the Managing Director and DGM(Marketing) of the respondent's company. Aggrieved by the aforesaid order of the Commissioner, respondents filed appeal before the Tribunal.  ....