2017 (10) TMI 1433

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....er (T) Shri Prem Ranjan Kumar, Advocate, for the Appellant. Shri H. Saini, DR, for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - Both the appeals are filed against Order-in-Appeal Nos. 38-39/2014, dated 7-4-2014. The period of dispute is 9-2-1997 to January, 2002. 2. The brief facts of the case are that during the period under consideration the appell....

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....was supplied exclusively to M/s. Hindustan Sanitary Ware Industries. No such seat-cover was sold in the open market. He also submits that the final packing material was supplied by the Hindustan Sanitary Ware Industries. Finally, the material was packed under the supervision of the recipient and handed over to the M/s. Hindustan Sanitary Ware Industries. The labelling was done by the appellant exc....

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....or to the judgment (supra). When it is so then the ratio will not be applicable. The case will have to be decided as per the then law. 6. By considering the rival submissions and on the perusal of the record, we are of the view that the appellant was doing a job work/manufacturing exclusively for M/s. Hindustan Sanitary Ware Industries. No such item was sold in the market or third party. T....