2001 (6) TMI 452

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....hopra, JDR, for the Appellant. Shri Prakash Shah, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Span Heat Transfer Equipments Manufacturers Pvt. Ltd., Navsari (Span for short) is engaged in the manufacture of housing and other parts of electric transformers. It sought for, and received, for permission from the department to send to job workers items such as sheets, p....

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....Assistant Collector confirmed the proposal in the notice issued to it demanding duty for the period from February to April, 1994. 3. The manufacturer appealed from this order to Commissioner (Appeals). The Commissioner (Appeals) said that the condition in Notification 214/86 requiring that the final product pay duty, which we have reproduced above, has to be construed as to include cases whe....

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....on Span Heat Mfrs. Pvt. Ltd. 5. Counsel for Span does not dispute before us that the construction of notification 214/86 by the Commissioner (Appeals) cannot be upheld in the light of the decision of the Tribunal in Searle (India) Ltd. v. CCE - 1996 (101) E.L.T. 118. This decision has held that the benefit of Notification 214/86 would not be available to final products cleared without paymen....

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....s manufactured by the manufacturer. In the normal course the manufacturer who (in this case the job worker) who will pay duty upon the goods manufactured by it. It is on this basis that the Tribunal, in its decision in Desh Rolling Mills, declined to accept the contention of the job workers before it that they were not required to pay duty on the goods that they manufactured and it is the supplier....