1999 (2) TMI 199

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....velu, DR, for the Respondents. [Order per : V.K. Ashtana, Member (T)]. - This appeal is against the order in original No. 43/90, dated 27-11-1990 passed by the Additional Collector of Central Excise wherein he has confirmed the demand of duty of Rs. 67,430.95 on the appellants and also imposed penalty of Rs 700/-. He has also imposed penalty of Rs. 700/- on M/s Eltex Engineering Corporation ....

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.... their machine on hourly basis for use by the personnel of M/s Eltex Engineering Corporation and who did the job work on this machine simply because M/s Eltex Engineering Corporation were undergoing strike and had no access to their own machine in their premises. The learned Consultant stresses that no personnel of the appellants actually undertook the processing on their own account as their tran....

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....o be allowed. 4. The learned DR reiterates the findings in the order in original impugned. 5. We have carefully considered the rival submissions and records of the case. We find that it is not disputed that the recipient of the inputs under Rule 57F(2) i.e. M/s Eltex Rudy Ltd. were closed from 10-10-1987 to 28-10-1987 due to strike. Therefore they could not complete the job work gi....

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.... is that instead of this job work being done in the licensed premises of M/s Eltex Engineering Corporation, due to strike, it was done on the machine hired from the appellants. Under this circumstance, the ratio of the decision in the case of Maschmeijer Aromatics (I) Ltd. (supra) is applicable to the facts of this case. This is because, it is held therein that even if inputs are sent out of the f....