2015 (3) TMI 429

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...., DC (AR) JUDGEMENT Per: P.K. Das, The relevant facts of the case, in brief, are that the appellants were engaged in the manufacture of Cotton and Polyester Sewing Thread on job work basis to M/s. Madura Coats Ltd. The appellants paid duty on the assessable value on the basis of Cost Construction Method. Show Cause Notices dated 01.03.2001 and 03.08.2001 were issued proposing demand of di....

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.... Excise Act, 1944. It is contented that after adjustment of excess/short payment of duty, no demand will sustain. They have not collected the excess amount from their customers. After adjustment of excess/short payment of duty, the balance amount had been collected from the customers. The balance amount will be adjusted against the cenvat amount and thereafter, the customers would pay the amount t....

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.... payment of duty. He relies upon the decision of the Larger Bench decision in the case of BDH Industries Ltd. Vs. CCE, Mumbai - 2008 (229) ELT 364 (Tri. - LB). 4. After hearing both the sides and on perusal of the records, we find that the appellant is a job worker of M/s.Madura Coats Ltd. They paid duty on the basis of cost of raw material plus conversion charges as per the decision of the Hon....

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....claimed refund of excess amount instead of adjustment excess/short payment. In the present case, we find that no sale of the goods involved and the appellant is a job worker and cleared the goods to the raw material supplier on the basis of conversion charges. Hence, the decision of the Tribunal in the case of Bajaj Tempo Ltd. (supra), would applicable in the present case. The decision of the LB i....