2008 (7) TMI 645

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.... Respondent. [Order per : P.G. Chacko, Member (J)]. - This appeal was filed by the department, represented today by the ld. JCDR. There is no representation for the respondents. The notice of hearing issued to them has returned with the postman's remark "left". The ld. JCDR has urged that the appeal be disposed of on merits. 2. The respondents manufactured certain excisable goods, on job ....

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....against the department, both filed appeals with the Commissioner (Appeals).The appellate authority held that the job worker could not be subjected to duty for non-observance procedural formalities either by himself by the principal manufacturer of final products as long as the job-worked goods had been used in the manufacture of final products and these products were cleared on payment of duty. On....