2008 (10) TMI 469

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....han, SDR, for the Respondent. [Order]. - The appellant is a job worker and received copper scrap material from M/s. Weldex Industries for conversion into copper billets during the period December 1997 to January 99. They were issued a show cause notice proposing confirmation of demand of duty of Rs. 2,47,041/- on the ground that they have not filed any declaration to the Central Excise autho....

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....h a direction to look into the records to be produced by the appellant and decide the matter thereof. 2. Ld. Advocate for the appellant submits that these records were submitted before the adjudicating authority which are in the nature of delivery-cum-challan showing the labour charges in respect of conversion charges received by them and they have also maintained register in the form of A....

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....maintained the records in respect of jobwork undertaken by him from M/s. Weldex Industries by following the provisions of Notifications No. 83/94 and 84/94. No attempt what-so-ever has been made by the department to make any enquiry at the end of supplier to find out that necessary declaration was filed by him or not nor any attempt has made to verify whether the material said to have been receive....