9911796707
TMI Blog2005 (3) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... orders for producing 2-Band wireless radio Sets (DL 264) which require more production space as well as deployment of more technical personnel for such activity, they decided to hire additional space & manpower on job work basis to continue the production of their original production IFT Coils starve. They accordingly organised with M/s. Pixie Industries, a neighbouring unit across the corridor to use part of their space & their labour on payment of Job Work Charges to manufacture "IFT Coils". In September, 1990, pursuant to the arrangement IFT coils were manufactured/produced in the premises of M/s. Pixie Industries and after they were produced, the final alignment, inspection, quality control check & packing was done by the appellants. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. under Rule 173Q(1) along interest of Rs. 50,000/- each on Shri R.N. Garodia and Arun Garodia under Rule 209A electrical transformers valued at Rs. 1,79,800/- and fine of Rs. 50,000/- was imposed. (iv) M/s. Pixie Industries Ltd. and M/s. Penguine Electricals Pvt. Ltd. were confiscated under 153Q as proposed in para and fine confiscation of 1 lakh was imposed and hence these appeals. 3. After hearing both sides and considering the issue it is found - (a) The perusal of the order does not reveal and mention the issue of corrigendum to the subject Show Cause Notice. Appellants have being shown to have attended the personal hearing fixed on 29-11-1996 is recorded. The issues of a corrigendum after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside with directions that the notices should be heard and defence reply/materials considered and thereafter a finding arrived on the issues involved in this case. This appeal is therefore required to be allowed as remand to the Commissioner. (f) Since we have come to a finding that the matter requires de novo consideration we refrain from arriving at any findings on other grounds on merits as raised before us to demonstrate the manufacture of the said entities and also as regards time-bar and penalties in this case. All issues are kept therefore open & left for the appellants to raise before the adjudicating authority who will arrive at the appropriate decision thereon. 4. In view of above, these app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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