2015 (11) TMI 458

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ace on record the acknowledgement from the appellant assessee. We were informed and note that the notice for todays hearing was served on the appellant and an acknowledgement was taken. Since the matter is of 2005, we take up the appeal for disposal despite there being no representation from the appellant. 3. Filtering out the unnecessary details, the brief facts that arise for consideration are the appellant herein are engaged in the manufacturing of Dairy equipments like milk storage tanks, S.S. Tank, Ghee Boiler, cheese can, milk tanker falling under Chapter No. 84 of the schedule to Central Excise Tariff Act. An investigation was carried out by the Anti Evasion Branch and they found that appellant herein, in addition to the products m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ollector of Central Excise and Customs, Pune Division intimating that they are getting the jobwork done from the appellant. The said undertaking is annexed to the memorandum of appeal on page No.66/76 and 68/76. 5. Learned D.R. would draw our attention to the findings recorded by the lower authorities. He would submit both the lower authorities have held that the procedure to be followed under Notification 83/94 and 84/94 are not followed by the appellant as well as Swojas. It is his submission that in the absence of any evidence to show that Swojas had filed a declaration to the authorities having jurisdiction over the appellants factory, it cannot be considered that appellant was doing jobwork for Swojas. 6. We have considered the subm....