2009 (3) TMI 867

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....es, for the Appellant. Smt. Sudha Koka, SDR, for the Respondent. ORDER In terms of the impugned orders (i) OIO No. 10/2007 dated 31-3-2008 and (ii) OIO No. 11/2007 dated 31-3-2008, the applicants are required to pre-deposit the following amounts :- E/Stay/383/2008 in E/547/2008 (i) Duty: Rs. 1,37,00,571/- (ii) Penalty: Rs. 1,37,00,571/- E/Stay/384/2008 in E/548/2008 (i) Pen....

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....ants. In the said ornaments, in respect of the applicant M/s. C. Krishnaiah Chetty & Sons (P) Ltd., the marking "CKC" are found embossed. Similarly, in respect of the other applicant also, the ornaments carried the mark of "ABJ" for identification. Revenue contends that this marking would mean that the jewellery is branded jewellery, which is liable for duty. The Commissioner held that the applica....

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....urse, there is a provision under Rule 12AA of the Central Excise Rules whereby the excise duty can be paid either by the principal manufacturer or by the job worker. The learned Advocate relied on the following decisions, which hold that the person who actually manufacturers the goods should be considered as the manufacturer and not the supplier of raw materials. (i) CCE, Baroda v. M.M. Khambha....