2015 (10) TMI 1543

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....4 - -<br>Central Excise<br>R Periasami, Member (T) And P K Choudhary, Member (J) For the Appellant : Mr G Natarajan, Adv For the Respondent : Mr K P Muralidharan, AC (AR) Per R Periasami Heard both sides. 2. The brief facts of the case are that the adjudicating authority demanded excise duty of Rs. 1,25,98,269/- on the duty paid match boxes purchased on sale and cleared for the period from 01....

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....ted to the appellant&#39;s unit. These units received the duty paid match sticks and manufacture final product &#39;Match Boxes&#39; with the brand name of "Chavi" and in turn sell the finished goods to the appellants or to their group companies on payment of excise duty. All the transactions are independent and they are not job workers of the appellant units. Whereas, the adjudicating authority i....

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....re of the sale. They discharged vat and also other units also paid vat on sale. He submits that raw material supplier cannot be treated as manufacturer and the nature of transaction is not under job workers. He relied on the following case laws. 1. Diamond Cements Ltd. Vs. CCE, Bhopal 2012 (283) ELT 226 (Tri.-Del.) 2. Balsara Hygiene Products Ltd. Vs. CCE, Vapi 2012 (278) ELT 526 3. Hindstan Zi....

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.... that eleven units are nothing but job workers of the appellants merely on the grounds that these were controlled by the appellants by way of supply of raw materials and arrange for supply of raw materials etc. We also find that there is no dispute on the fact that each of the unit are independently registered with the central excise and nowhere in the adjudication order it was brought out that th....