2014 (3) TMI 558

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....issioner, (AR) ORDER These applications filed by the appellant seek waiver of pre-deposit and stay of recovery in respect of the adjudged dues. The impugned demands of duty are on the scrap generated at the premises of the appellants job workers during the period from March 2006 to January 2009. The appellant had sent inputs to the job workers for manufacture of intermediate products which wer....

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.... of the provisions of Rule 4(5)(a). This argument has been contested by the learned Consultant for the appellant on the strength of Commissioner vs. Rocket Engineering Corporation Ltd.: 2008 (223) ELT 347 (Bom.) wherein, for a period after 31.3.2000, the Hon'ble High Court held that the principal manufacturer had no liability to pay duty on the scrap generated in the factory of his job workers. Th....