2012 (8) TMI 849

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.... JUDGEMENT Per P.G. Chacko This appeal, filed in 2004, is directed against a demand of differential duty and connected penalty. We have examined the records and heard both sides. 2. The impugned demand is in respect of goods manufactured by the appellant as job worker for M/s Telco Ltd. and supplied to them on payment of duty during the period from June 1995 to March 1998. For the purp....

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....received by the appellant under Rule 57F(3) challans which clearly indicated that the raw materials had been cleared for job work under the said Rule. The appellant accordingly followed the job work procedure by manufacturing the intended product by making use of raw materials supplied by M/s Telco as well as inputs procured by the appellant themselves, and supplying the product to M/s Telco on pa....