2015 (10) TMI 1673

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..... Das, Member (Judicial) And Mr. P.M. Saleem, Member (Technical) For the Petitioner : Shri Paritosh Gupta, Advocate For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER Per : Mr. P.K. Das; The relevant facts of the case, in brief, as revealed from the show cause notice dated 20.07.2004 that M/s. World Famous Clothing Company (i.e. the Assessee) had sent fabrics....

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....ommissioner (Appeals) upheld the demand alongwith interest and set-aside the penalty imposed under Section 11AC of the Central Excise Act, 1944. The assessee filed appeal against the demand of duty alongwith interest. Revenue filed appeal against setting aside of penalty. 2. After hearing both the sides and on perusal of the records, we reproduce below the relevant portion of Rule 4(1) and (3) ....

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....e job worker on the date of removal of such goods from his registered premises registered under Rule 9. (2) (3) Notwithstanding anything contained in sub-rule (1), every person who gets the goods, falling under Chapter 61 or 62 of the First Schedule to the Tariff Act, produced or manufactured on his account on job work, shall pay the duty leviable on such goods, at such time and ....

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....rkers are hired labourers and the assessee herein, is manufacturer of the goods and liable to pay duty as per the provisions of Section 2(f) of the Central Excise Act, 1944. We are unable to accept such a finding of the adjudicating authority for the reason that there is no allegation in the show cause notice that the job workers are hired labourers. In any event, it is clearly coming out from the....