2005 (4) TMI 476

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....or the Appellant. Shri P.K. Rai, SDR, for the Respondent. [Order per : K.C. Mamgain, Member (T)].- This application is filed for staying the recovery of demand of Rs. 77,13,896/- and penalty of Rs. 20,00,000/- imposed by the Commissioner under Order No. 112/CE/JAL/2004 dated 30-11-2004. 2.The learned Counsel for the applicants pleaded that the applicants are manufacturing metalized pol....

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....ty is chargeable.  In the present case the principal manufacturer is manufacturing the pouches which are chargeable to duty. The principal manufacturer is sending BOPP film to the applicants for metalizing and its return to him, on job charges. The applicants are receiving films under job work challans and after metalizing, they are returning these to the principal manufacturer  under th....

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.... on the following decisions where it was held that Notification No. 214/86-C.E., dated 1-3-1986 requires that dutiable final product and chain of credit has to be extended to stage of clearance of finished goods by principal manufacturer:- (1)      Vulcan Electro Controls Pvt. Ltd. v. CCE, Jaipur-I - 2005 (66) RLT 707. (2)      Jindal Polymer....

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....ared to the principal manufacturer for determining the duty liability.  4.We have considered the submissions made by both the sides.  We find that the applicants are manufacturing the disputed BOPP film on job work basis under Notification No. 214/86 and these are being returned by them under job work challans to the principal manufacturer. The principal manufacturer is further using ....