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of <h1>Tribunal rules in favor of assessee, allowing concessional duty rate under Notification No. 305/77</h1> The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the Revenue's appeal, ruling in favor of the assessee regarding the ... - Issues:1. Entitlement to concessional rate of duty under Notification No. 175/86 dated 1-3-1986 for goods manufactured on job charges basis.2. Interpretation of Notification No. 305/77 dated 5-11-1977 in relation to job work manufacturing.3. Admissibility of appeal by Revenue against decision on concessional rate of duty.Analysis:Issue 1: The case involved the entitlement of the assessee, a manufacturer of HDPE Woven sacks on job charges basis, to the concessional rate of duty under Notification No. 175/86 dated 1-3-1986 for goods cleared to parties supplying the material. The department contended that the goods should be treated as manufactured by the material supplier, thus denying the benefit of the concessional rate of duty.Issue 2: The dispute centered around the interpretation of Notification No. 305/77 dated 5-11-1977 in conjunction with the subsequent Notification No. 175/86 dated 1-3-1986. The Revenue argued that the principal manufacturer should have followed the procedure outlined in Notification No. 305/77, making the concessional rate of duty availed by the assessee inadmissible. However, the Tribunal found that the procedure under Notification No. 305/77 was optional, and in its absence, the job worker or the recipient of the goods would be considered the manufacturer.Issue 3: The Revenue appealed against the decision of the Commissioner (Appeals) who had set aside the demand of Central Excise duty. The Tribunal, after hearing the arguments, concluded that the appeal by the Revenue lacked merit. It was determined that since the procedure under Notification No. 305/77 was optional and not mandatory, the decision of the Commissioner (Appeals) did not require any interference.In conclusion, the Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the appeal by the Revenue, ruling in favor of the assessee regarding the entitlement to the concessional rate of duty under the relevant notifications.
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