2005 (5) TMI 428

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..... er]. - In these two appeals which have been preferred against the common Order-in-Appeal, the issue relates to the duty liability of appellant No. I and in respect of the goods manufactured by them and imposition of penalties on both the appellants i.e. M/s. G.T. Auto Inds. and M/s. V.T. Cottage Inds. 2. I have heard both the sides and gone through the record. Appellant No. 2 received an or .....

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..... duty liability of the amount in dispute is confirmed on appellant No. I. 3. Regarding confirmation of penalty equal to the amount of duty on Appellant No. I, the contention of the Counsel that there was no wilful evasion of duty by appellant No. I as there was bona fide dispute between the parties as to whether the activity of the appellant No. I amounted to manufacture or not, deserves to .....

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