2004 (8) TMI 185

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....ut Rs. 5 lakhs and penalty of Rs. 1.5 lakhs. Part of duty demand of Rs. 55,767/- is not being contested. With regard to rest of the duty demand, the submission is that this duty demand is contrary to settled law. It is pointed out that the appellant-manufacturer is a partnership and the goods in question were being sold to a private limited company viz. M/s. Dynamic Lab. Pvt. Ltd. The duty demand ....

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.... reported in 2004 (168) E.L.T. 316 (T). Ld. SDR submitted that in the case of Jaybee Industries the Tribunal has held that even a limited company can be clubbed with other units for the purpose of determining annual production. 2. We have perused the records and considered the submissions made by both sides. In the present case the purchaser of the goods is a limited company. There is no evidence....