2007 (2) TMI 491

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....r the Respondent. [Order]. - The revenue filed this appeal against order-in-appeal dated 26th October 2004. 2. In this case, the respondent is engaged in the trading of MM Knitted fabric which are processed by job workers. The job worker was registered under the Central Excise Authority under Rule 12B of the Central Excise Rules, 2002. It has been alleged that on 30th June 2003, the ....

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....private challans/kacha challans, which were not proper documents under Rule 12B of Central Excise Rules, 2002. He, further, submits that respondent is required to maintain the proper documents in terms of sub-rule (4) of Rule 12B of the said rules. 4. The learned advocate on behalf of the respondent reiterated the finding of the Commissioner (Appeals). After hearing both the sides on perus....

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....en the job worker obtained registration then they will follow provision of the rule. In such cases, the provisions of these rules shall not apply to the person (respondent herein). In this case, there is no dispute that the job worker was registered with the Central Excise Department for the purpose of processing of textile and textile articles and therefore it is their duty to maintain the accoun....