2001 (9) TMI 128

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.... On hearing Shri B.B. Sarkar, I find that the law being well settled the appeal could be taken up for final disposal. 2.The respondents M/s. Kalpana Silk Mills are traders. Certain man made fabrics were get processed from M/s. Luthra Dyeing & Printing Mills. Some of such goods received by M/s. Kalpana Silk Mills were admittedly cleared without payment of duty by the job worker. These goods were....

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....with the payment of duty, referring to the Supreme Court judgment in the case of Ujagar Prints as also in the case of Empire Industries Limited. He also extracted the observation of the Supreme Court that even if the job workers are not the owners, they are the manufacturer of the goods. Against this order the present appeal has been filed. 3.Emphasis is placed on Notification 27/92. The claim ....

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....aders who give gray fabrics to processing houses, because in the face of the judgment cited by the learned Commissioner it would be legally impossible to continue to call traders as manufacturers. 6.I have seen the cited judgment. Although it does not made any reference to the judgment in 'Shree Agencies' case, it is on similar lines. This judgment would cease to have any operable ratio after t....