2012 (11) TMI 480

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....ng: When the case was called none appeared on behalf of M/s. ACC Machinery Co.Ltd. and vide letter dt. 24/08/2011 M/s. ACC Machinery Co. Ltd. made a request to decide the appeal on merits. 2. Revenue as well as assessee i.e. M/s. ACC Machinery Co.Ltd. (assessee) filed appeals against the same impugned order therefore are being taken up together. The assessee's are engaged in the manufacture of v....

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....sessable value of the goods which is being charged by the assessee from M/s. ACC Ltd. as service charges in respect of procurement and co-ordination of services. The adjudicating authority confirmed the demand and imposed the penalties. On appeal filed by the assessee, the Commissioner (Appeals) set aside the demand in respect of Rs.45,000/- which are cabin making charges. 3. Revenue filed appeal....

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....respect of the cabin and job worker being independent manufacturer is availing the benefit of notification. Therefore, the duty by adding Rs.45,000/- to the assessable value of bulkers cannot be confirmed against the present assessee, who is manufacturing bulkers. In case the job worker is wrongly availing the benefit of Notification No.5/98-CE dt. 2.6.98 the job worker is liable to pay duty and n....