2017 (3) TMI 648

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....e-Appellants was searched on 10.08.2007. During the course of search, officers found adequate plant & machinery installed therein with deployment of sufficient work force therein to manufacture various types of Dustbins. A sizeable amount of raw material, such as, MS Sheets, wheels, Rickshaw frames, Dustbin Covers, PVC Resin, Plastic Dustins, Trolley Wheels, Welding Electrodes, Nut Bolts, Assembled Rickshaw Mounted and Plastic Scrap of Dustbins etc. valued at Rs. 33,54,495/- were also found. It was found that the assessee-Appellants are using brand name of 'SHEETAL' which belongs to M/s Aquaplast Industries Pvt. Ltd. After issuing the show cause notice, the lower authorities opined that fabrication of steel frames and fitting of plastic con....

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....rames for fixing the Dustbin which was always procured by them from outside. For manufacturing the frame, the turnover always remained below the exempted limit. 5. From the record, it appears that the statements of Shri Rajesh Agarwal, Director of assessee-Appellant No. 1; Shri Sunil Jain, Vice-President of M/s Prabh Dayal Om Prakash, assessee-Appellant No. 3, and Shri Bharat Agarwal, Controller of assessee-Appellant No. 1, were recorded on various dates. The Dustbin under the brand name of 'SHEETAL' was manufactured by M/s Aquaplast Industries Pvt. Ltd. But since their factory is at Paonta Sahib, Himachal Pradesh, search was also conducted there, but no incriminating documents or contraband goods were found. In the instant case, the sei....