2013 (4) TMI 594

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.... R. Muralidhar, Advocate. For the Respondents : Shri M. M. Ravi Rajendran, Additional Commissioner (AR) ORDER [Order per: P.G. Chacko]. This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of duty of Rs.17,46,564/- and equal amount of penalty. On a perusal of the records and hearing both sides, we have found this case fit for remand subject t....

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.... dismissed the appeal in the aforesaid manner. Hence the present appeal of the assessee. 3. It appears from the records that the appellant was undertaking a job work for one M/s. Ravi Organics Ltd. (ROL), who had obtained registration from the department for manufacture of structural items and had also given an undertaking to the Deputy/Assistant Commissioner of Central Excise having jurisdicti....

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.... proposed penalty on the appellant. The demand of duty was contested by the noticee on the ground that they had undertaken job work in accordance with law and were entitled to clear the job-worked goods without payment of duty by virtue of Notification No.214/86-CE. It was in adjudication of this dispute that the original authority confirmed the demand of duty against the appellant and imposed on ....

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....aking to the department in terms of the above Notification. It is also a fact, today, that ROL has no registration with the department. The learned counsel has relied on certain decisions of this Tribunal to get over these factual complications but we are not convinced, after a perusal of the cited decisions [2006 (206) E.L.T. 1043 and 2008 (224) E.L.T. 247]. As on today, we are not in a position ....