2015 (10) TMI 720

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondent : Mr M Karthikeyan for Mr S Jayakumar JUDGMENT (Judgment of the Court was delivered by V. Ramasubramanian, J. ) This appeal is by the Revenue under section 35G of the Central Excise Act, 1954. 2. Heard Mr.T.Chandrasekaran, learned Senior Panel Counsel for the appellant and Mr.M.Karthik, learned counsel for the first respondent. 3. By a show cause notice dated 6.11.2007, the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed the amendment to be carried out by a further order dated 26.4.2011. This order did not alter the finding recorded in the original order. Therefore, aggrieved by the original order of the Tribunal dated 1.12.2010, the Commissioner of Central Excise is on appeal. 5. The only question of law on which the Revenue has come up with the above appeal is as to whether the manufacturer is entitled to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Forbes Products Private Limited for carrying out certain job works. The goods were handed over after availing credit for inputs, but, not actually paying duty. The Company which undertook the job work, while returning the goods, after carrying out the job work, raised invoices, for amounts including the duty that they paid. Even according to the Department, the job worker was not liable to make pa....