The goods which were supplied to these automobile companypanies used to be cleared by the appellant on payment of excise duty.
Insofar as orders for manufacture of spare parts placed by these automobile companypanies are companycerned, on the said goods, the appellant had been putting the identification mark such as HM, PAL, KH, etc.
K. SIKRI, J. The appellant herein was engaged in the manufacture of certain articles from vulcanized rubber as bushes for use in the motor vehicles.
In addition, the appellant was also having job orders from some automobile companypanies like Hindustan Motors, Kinetic Honda, etc.
