2010 (5) TMI 482

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....nbsp;     S/Shri Tarun Gulati and Sparsh Bhargava, Advocates, for the Appellant. Shri Virender Choudhary, SDR, for the Respondent. [Order per : Rakesh Kumar, Member (T) (for the Bench)]. - This is an appeal against the Order-in-Appeal No. 263/BBSR-I/04 dated 30-9-04 passed by Commissioner (Appeals), Central Excise & Customs, Bhubaneswar, confirming the Order-in-Origina....

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.... 99 and July to August, 1999 periods respectively. The show cause notices also sought imposition of penalty on the Appellant under Rule 173Q(1) of Central Excise Rules. The Assistant Commissioner vide order-in-original dated 30-5-03 confirmed the total duty demand of Rs. 1,24,969/- under section 11A(1) of Central Excise Act, 1944 and imposed penalty of Rs. 25,000/-under Rule 173Q. At the time of p....

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....nsel for the appellants pleaded that the POY, in question, in respect of which the duty has been demanded, had been manufactured for RIL on job work basis, that in respect of the goods manufactured on job work basis, the duty in accordance with the ratio of the judgment of Hon'ble Supreme Court in Ujjagar Prints & others v. Union of India reported in 1988 (38) E.L.T. 535 (S.C.) was required to be ....

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....s or had been despatched to RIL's customers, as per the direction of RIL. Since the goods had been manufactured on job work basis for RIL, out of raw material supplied by them and after manufacture the same had been cleared either to RIL's depots from where the same were sold or to the customers of RIL as per RIL's directions, the assessable value of the said goods manufactured on job work basis, ....