TaxTMI 
TaxTMI 
1991 (11) TMI 151
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....ESENTED BY : Shri N. Venkata Raman, Advocate, for the Appellants. [Order]. - Both of the appeals, being from the same appellants on identical grounds, are being disposed of by a common order. The details of the appeals are as under:- Appeal No. 121/91 is against Order-in-Original No. 13/91, dated 31-12-1990 of the Assistant Collector of Central Excise, Dindigul Division demand....
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.... Industries for taking delivery of structural steel supplied by appellants at free of cost, fabricate and erect in position in vertical column, roof trusses, purlins, crane girders, etc. Show Cause Notices were issued to the appellants as well as the job workers. The job workers were, inter alia asked to show cause as to why the duty involved on the structurals should not be demanded from them bes....
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.... question., . (iii) The proposals in the Show Cause Notices were only to impose penalties on the appellants, but in the adjudication orders the dues were demanded from the appellants beyond the scope of Show Cause Notices. Hence the orders are not correct. During the personal hearing, Shri N. Venkata Raman, Advocate, for ,the appellants represented that the duties were demanded beyond the sc....
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....not propose to demand the duty on structurals from the appellants. Both in the show cause notices as well as in the Orders-in-Original, it was admitted that the structurals were manufactured by the job workers. Thus in the absence of proposals to demand duty from the appellants in the Show Cause Notices, demanding the said duties vide the Orders-in-Original is not sustainable in law. On this short....