TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether goods falling under Tariff Item 68, manufactured on job-work out of raw materials supplied by others, were exempt from central excise duty under Notification No. 119/75-C.E. dated 30-4-1975 issued under Rule 8(1) of the Central Excise Rules, 1944, and whether the acquittal recorded by the first appellate court called for interference.
Analysis: The goods in question were found to be manufactured and fabricated from raw materials supplied by various companies. The first appellate court had acquitted the accused on the view that Notification No. 119/75-C.E. exempted goods falling under Tariff Item 68 manufactured in a factory as job-work from levy of excise duty. The appellate court's contrary contention that the notification came into force only in 1985 was not supported by the pleadings or the record. Since the exemption applied, the entire excise charge failed.
Conclusion: The notification applied to the assessees and they were not liable to the excise duty demanded on the job-work manufacture.
Final Conclusion: The appellate court declined to disturb the acquittal and left the departmental proceedings, if any, unaffected by the present judgment.
Ratio Decidendi: Where a valid exemption notification under Rule 8(1) of the Central Excise Rules, 1944 covers job-work manufacture of goods under the relevant tariff entry, excise liability cannot be sustained and an acquittal based on such exemption does not warrant interference.
TaxTMI 
