2018 (6) TMI 782

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....cate for the Appellants Shri P Juneja, AR for the Respondent Per Ms. Archana Wadhwa: Both the appeals are being disposed of by a common order as they arise out of same impugned order of Commissioner (Appeals). 2. As per facts on record, M/s. Hanut Industries is engaged in the manufacture of PET performs and PET bottles falling under Chapter 39. Their factory was visited by Central Exci....

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....ak, authorized signatory of M/s. Vishal Packaging Industries, in his statement dated 17.8.2001 deposed that during the period 1999-2000, they were manufacturing bottles from the premises of one M/s. V K Enterprises by taking their premises and machines on rent basis and during the period 2000-2001, they manufactured PET bottles from the premises of M/s. Tambi Powerloom on rent basis. 5. The off....

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....bottles and proposing to confirm the duty along with interest and imposition of penalties. The proceedings resulted in passing of present impugned orders. Hence, the present appeal. 7. After hearing both the sides, duly represented by Ms. Surabhi Sinha, learned representative of the appellant and Shri P Juneja, learned representative of the Revenue, I find that the entire case of the Revenue is....