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TMI Blog2008 (9) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... ates, for the Appellant. Shri H.K. Thakur, Jt. CDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. These applications are filed by the applicants for waiver of pre-deposit of duty of Rs. 67,72,38,240/- and penalties. Demand is confirmed on M/s. Gillette India Pvt. Ltd. after denying the benefit of notification No. 50/2003-C.E. on the ground that M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actual manufacturer and liable to pay duty as M/s. Gillette India Pvt. Ltd. has not filed any declaration. 4. Contention of the applicants is that as per agreement M/s. M.J. Industries is independent manufacturer. M/s. M.J. Industries are having factory premises and necessary machines for undertaking job work. Only certain machines were supplied by M/s. Gillette India Pvt. Ltd. and job work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the manufacturer of the goods and no declaration was filed by M/s. Gillette India Pvt. Ltd. for claiming the benefit of notification, therefore, demand was rightly confirmed. It is also submitted that in the declaration filed by M/s. M.J. Industries, it is nowhere mentioned that the goods was manufactured by M/s. Gillette India Pvt. Ltd. Declaration was filed by M/s. M.J. Industries being an ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cipal. Further, we find that M.J. Industries is having factory premises and also machines for undertaking job work and also having sufficient work force to undertake job work. In these circumstances we find merit in the submissions of the applicants. Predeposit of duty and penalty is waived. Stay petitions are allowed.
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