1997 (12) TMI 305

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.... for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the assessees against the impugned order passed by the Additional Collector of Central Excise, Nagpur. 2. The appellants remained absent when the case was called, but, however, there was a request from them to decide the case on merits. Accordingly, we proceed to pass this order after hearin....

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....tification No. 83/83, dated 28-2-1983 and 85/85, dated 17-3-1985, the clearances effected by the said unit on behalf of M/s. NOGA are not entitled for exemption. Larger period under Section 11A was also invoked on the ground that they have suppressed the facts. The duty amounting to Rs. 30,191.61 was confirmed by the Adjudicating Authority who passed the adjudication order. Hence this appeal. 4....

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....orker who manufacture independently as per terms of the contract is the manufacturer and not the supplier of raw materials. Since then the Tribunal has been consistently taking this view following the ratio of the decision of the Supreme Court holding that job worker is manufacturer. In the facts and circumstances of the case and in view of the clear charge of the department that work was done on ....