9911796707
TMI Blog2015 (1) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri S. Teli, AR, for the Respondent. ORDER The appellant is a manufacturer of mineral water with brand name BIBO'. They also get the goods manufactured from 5 manufacturers who were located in rural areas. Only one of the job-workers is registered and the rest of the manufacturers/job-workers are not registered. The job-workers manufactured the mineral water with the brand name of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacturer, proceedings were initiated which has culminated in confirmation of duty demand of Rs. 1,87,57,256/- with interest during the period from 2007-08 to 2011-12. Penalty equal to the duty has also been imposed. 3. The learned counsel on behalf of the appellants submitted that it is not at all correct to say that the appellant is a manufacturer just because he has supplied the pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n categorically brought out supra that the notice got the impugned goods manufactured as a principal manufacturer, the job workers are not even free to market the goods so manufactured and as such the job-workers are not independent entities. The notice sends empty water bottles/pet preforms, caps, cartons and labels to the franchisee job-worker and they are required to fill the empty bottles with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... free to market the goods they are not independent entities. In this case, what is being manufactured is packaged mineral water and it is nobody's case that mineral water is manufactured out of raw-material supplied by the appellant. The major input for manufacture of drinking water is not supplied by the appellant. Further even if the job-workers are manufacturing the goods, legally only for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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