2018 (6) TMI 782

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....eja, 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 Excise officers on 17.8.2001, who conducted v....

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....ging 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 officers made inquiries at the end of M/s. V K Ent....

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....ith 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 based upon the sole factor that M/s. Vishal Packag....