2017 (2) TMI 369

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....lants Shri. V.K. Shastri, Asstt. Commissioner(A.R.) for the Respondent Per : Ramesh Nair The fact of the case is that M/s. Protective Packaging Industries is proprietorship firm of Shri. Deepak R. Dalal, which is engaged in the manufacture of corrugated boxes falling under Chapter 48. There is another proprietary firm namely M/s. Protective Board, which is under proprietorship of Shri. De....

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....e appellant submits that whatever clearances were shown by M/s. Protective Board, these are the goods which were got manufactured by M/s. Protective Board on job work basis from various job worker. He submits that there are all documents related to the job worker who raised bills, which were very much available and same were seized during the investigation. He submits that though these document co....

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....ll the clearances of M/s. Protective Board are against the goods not manufactured by M/s. Protective Packaging Industries but the same were manufactured by various job worker on job worker basis. If this is true then said turnover could not be clubbed with the turnover of M/s. Protective Packaging Industries. Shri. Sejpal taken us various job work challans and bills of various job worker from whic....