2013 (5) TMI 292

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....d hearing both sides, we are of the view that the appeals filed by the applicants also can be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeals. 2. The appellant in the first appeal worked as job worker for the appellant in the second appeal during the material period. The former manufactured excisable goods out of the raw materials supplied by the latter and cleared such goods without payment of duty under Notification No.214/86 dated 25.3.1986. The job workers grievance is against demand of duty of Rs.4,31,392/-, confiscation of goods, imposition of penalty, etc. The other party, raw material supplier, is aggrieved by denial of CENVAT credit, imposition of penalty, etc. In both t....

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....tay Order No.800/2012 dated 15.5.2012 in appeal No. E/2497/2011 (M/s. Rayalseema Steel Re-Rolling Mills (P) Ltd. vs. CCE, Hyderabad-III). 5. In his rejoinder, the learned counsel has referred to a few decisions viz., Amul Industries Pvt. Ltd. vs. Commissioner: 2006 (206) E.L.T. 1043 (Tri.-Mum.), S.G. Zaveri Pharmapack vs. Commissioner: 2007 (217) E.L.T. 591 (Tri.-Mum.), Bata India Ltd. vs. Commissioner: 2006 (199) E.L.T. 847 (Tri.-Bang.), Kay Cee Electricals vs. Commissioner: 2005 (182) E.L.T. 136 (Tri.-Del.), etc. It is claimed that, in all the cited cases, the benefit of the above notification was allowed to job workers even in the absence of a factory for raw material supplier. 6. After giving careful consideration to the submissio....

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....rder is pending before this Tribunal. Obviously, in that case, there is no stay application. In the facts and circumstances of this case, we are inclined to proceed on the premise that M/s. Ravi Organics Ltd. are entitled to the above refund. If that be so, in the instant case, they should pre-deposit the differential amount viz. Rs.3/- lakhs (Rs.22 lakhs less Rs.19 lakhs). They shall pre-deposit this amount of Rs.3,00,000/- (Rupees Three Lakhs Only) with the Commissioner (Appeals) to enable him to dispose of their case on merits.    6.2 Insofar as the job worker is concerned, we have the benefit of Stay Order No.800/2012 dated 15.5.2012 which was passed by this Bench against another similarly situated job worker viz. Rayalseem....