2015 (12) TMI 7

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellant. Shri Sudeep Singh, Advocate, for the Respondent. ORDER Being aggrieved with the order passed by the Commissioner (Appeals) Revenue has filed the present appeals, which are being disposed of by a common order as all the appeals arise out of the same order of Commissioner (Appeals). 2. I have heard both the sides duly represented by Ms. S. Sharma learned AR and Shri Sud....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the same, the Commissioner (Appeals) held in favour of the Respondent. 4. For better appreciation, I reproduce the relevant paragraph of Commissioner (Appeals) order :- "It is on the records that the request, dated 7-7-2005 of the Appellant No. 1 for granting the permission under Rule 16B of the Rules has been rejected by the Department on 30-11-2006 and again the request of Appellant ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the circumstances when they have already paid the appropriate duty on the rolled products (received back from the job workers) at the time of clearances from their factory premises. Accordingly, there is no question of demanding the duty from the job workers i.e. Appellant Nos. 3 and 4 when the Appellant No. 1 got the permission to remove the Steel Ingots for conversion to rolled product. Further ....