Excise duty demand on job-work goods failed because the same goods had already suffered duty before final clearance.

Duty demand on aluminium extruded sections sent for job work was not sustainable because the record showed that central excise duty had already been paid before their final clearance from the factory. A demand cannot be maintained on goods that have already suffered duty, and the show cause notice proceeded on a premise inconsistent with that admitted payment. The appeal was allowed.

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Issues: Whether duty demand was sustainable when the goods had already suffered excise duty before final clearance after job work.

Analysis: The demand was raised on aluminium extruded sections sent for job work and received back after processing, but the record showed that appropriate central excise duty had already been paid before their final clearance from the factory. A demand cannot be sustained on goods that have already suffered duty, and the show cause notice proceeded on a premise inconsistent with the admitted duty payment on the same goods.

Conclusion: The demand was not sustainable and the appeal was allowed.

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