2015 (6) TMI 197

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....e For the Respondent : Shri B K Iyer, Supdt (AR) ORDER Per: M V Ravindran: When this matter was called out none appeared on behalf of the appellant nor there is any request for adjournment. 2. Since the appeal is of 2010 we take up the appeal for disposal in the absence of any representative from the assessee. 3. Heard learned D.R. 4. After considering the submissions made by ....

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....appropriate duty on the black bars manufactured by them and cleared on their account. Due to exigencies of business and in order to utilize the spare capacity, the appellant undertook the conversion of black bars into bright bars on job work basis for an amount received as personal charge. In the entire records we find that the Revenue has not disputed the fact of discharge of excise duty on the v....

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.... process adopted by them would qualify as "production of goods on behalf of clients" as defined under Business Auxiliary Service or it would qualify as manufacture. On bare perusal of the reply to the show-cause notice indicate that there was no response from the department on this query raised by the appellant. The show-cause notice issued in this case is on 13.10.2008 for the period 10.09.2004 t....