2010 (1) TMI 1087

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....Gupta, CS, for the Respondent. ORDER This is an appeal by the Department against the order of Commissioner (Appeals) No. 90(MPM) CE/JPR-i/2006 dated 3-4-2006. 2. Heard both sides. 3. The respondent is a manufacturer of cylinders falling under Chapter Heading 73.11 of Central Excise Tariff Act, 1985. They supplied hot rolled MS sheets to M/s. International Engineering and Manufacturing ....

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....Commissioner (Appeals) vide his impugned order. 4. Learned Jt. CDR submits that the duty demand from the job worker was made invoking extended period of limitation. The order for demand of duty on the job worker stands upheld by the Commissioner (Appeals) and by the Tribunal as well. Therefore, by implication, the ingredients of fraud, misstatement is there on the part of the job worker and the....

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....ondents are eligible to take credit of duty paid by the job worker with the following findings : "I also find that, penalty under erstwhile Rule 173Q had not been imposed, in the paraa 13 of the 'said order in original'. The Adjudicating Authority of the 'said order in original' has found that, 'there is no allegation in the show cause notice that goods manufactured by the party were even attem....

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....inding by the original authority in charge of the job worker that non-payment was due to ignorance, therefore, the question of invoking bar under Rule 9(1)(b) does not arise. The said Rule which provides for credit based on supplementary invoice bars passing of credit when duty became payable "on account of any non-levy or short-levy by reason of fraud, collusion or any wilful misstatement or supp....