TaxTMI 
TaxTMI 
2015 (10) TMI 1140
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....aran, AC (AR) ORDER Per: D N Panda: Both the appeals No. E/797/2004 and E/798/2004 when heard analogous it reveals that appellant M/s. Talent Steel Industries Pvt. Ltd. (TSIPL) was manufacturer of bars and rods using ingots received from its job worker M/s. Tata Alloys Pvt. Ltd. (TAPL) which is in appeal No. E/798/2004. Appellant TSIPL cleared its goods duty free on the basis of Notification No....
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....ame cause. Therefore, adjudication of TSIPL has a bearing on TAPL in so far as duty liability on the ingots is concerned. Records reveal that ingots manufactured by TAPL was using inputs supplied by TSIPL. Ingots became altogether a different product for dutiability. When TAPL was manufacturer of such ingots, its duty liability is undeniable. But, no duty being paid by TAPL, the finished goods mad....
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....y liability of TAPL. Ld. Counsel at this stage says that ld. adjudicating authority upon remand shall examine applicability of notification No. 214/86-CE dated 25.03.86 TAPL. So also he has to examine applicability of notification No. 7/97-CE dated 1.3.97. Ld. adjudicating authority shall accordingly do well to examine this aspect during re-adjudicating the matter of TAPL. 6. In view of the above....