2007 (3) TMI 497

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..... sultant, for the Appellant. Shri K.J. Sanchej, JDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on stay petitions. 2. Learned authorized representative of M/s. Kabisco Food Industries & M/s. Kabisco Agro Food Industries submitted that they were only buyers of the raw material; part of the materials received by them were found defective and, the same ret .....

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..... Tribunal in the case of Woodmen Industries v. CCE, Patna, reported in 2004 (164) E.L.T. 339 (Tri.-Kolkata) and also, order of the Tribunal in the case of Aditya Steel Industries v. CCE, Hyderabad, reported in 1996 (84) E.L.T. 229 (Tribunal). 4. We have carefully considered the submissions. These 4 applicants are recipients of packing material from one M/s. Ujjawal Flex Prints (P) Ltd. Accor .....

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..... connote the proprietor as a person just as a living person have pet name or alias name. He may choose to do business in the name of business concern. He, nonetheless remain the same living person as no legal person is created by running a business in a different business name even if, they are more than one such business name. Much fraud in business may be committed by hiding the true identities .....

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