2011 (8) TMI 789

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..... Shri Ganesh Haavanur, SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides extensively. 2. The applicant is a 100% EOU who is in the manufacture of Spice Oleoresin for export. They have also undertaken process of decaffeination of black tea supplied by M/s. Indian Products Ltd., another 100% EOU. The Department issued six show-cause notices covering diffe....

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....o. Period of Dispute Tax Amount Penalty ST/982/2009 2005-2006 Rs. 76,26,531-00 Rs. 76,26,531-00 u/s 78 Separate penalties u/s 76 & 77 ST/983/2009 April-Oct., 2006 RS-55,64,427-00 Rs. 1,11,289-00 (E. Cess) Penalties u/s 76 & 77 ST/984/2009 Nov., 2006-March, 2007 RS-36,79-891-00 Rs. 73,598-00 (E. Cess) Penalties u/s 76 & 77 ST/985/2009 April, 2007 - March, 2008 Rs. 66,84,537-00 Rs....

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.... service (as alleged by the Department) for production of goods on behalf of another 100% EOU. The goods returned by the appellant are liable to excise duty at the hands of supplying 100% EOU and the same are not being paid as they are eventually exported. 4. Ld. SDR submits that the raw materials supplied by the 100% EOU (M/s. Indian Products Ltd.) and the decaffeinated tea emerging at the ....

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....t extraction method and considering the nature of raw materials, the processes undertaken on the said raw materials and the end-product, we are, prima facie, in agreement with the claim of the applicant that they are undertaking manufacture of excisable goods on job work basis. The judgment of the Hon'ble Supreme Court in the case of S.R. Tissues relied upon by the ld. DR is not applicable to the ....