2004 (11) TMI 449

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....DR, for the Respondent. [Order]. -  As per the facts on record, the appellant, during March 1995 sent Nylon Filament yarn from their factory without payment of duty under Rule 57F(3) to their job workers for further processing of the same to Tyre Cord Fabric. Their job worker, instead of sending the goods back to the appellant cleared the same for and on behalf of the appellant, for hom....

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....p;After considering the submissions, I find the same to be correct. Rule 57F(3) which was amended with effect from 16-3-1995 permitted the job workers to clear the goods for home consumption on payment of duty. There is no dispute that the duty stands paid by the job worker. In this view of the matter the lower authority's insistence that the goods should come back to the appellant's factory, who ....