2012 (11) TMI 480

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....r, Superintendent (AR) Per: S S Kang: 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 asses....

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....ins. Revenue also wants to add 5% of the assessable 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 cab....

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....worker and job worker is liable to pay duty in 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.....