2007 (7) TMI 146

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....ner No. 300 to 301/2003 (300 to 301-A-II) dated 8-10-2003. 2. None appeared for the appellant but a written submission has been filed which has been taken into account. Heard the learned DR and perused the records. 3. The relevant facts, in brief, are as follows : (a) The officers visited the premises of the appellant on 24-9-98 and the premises of the job workers, by name, M/s. Jain Trad....

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....d of Rs. 5,581/- on 91 numbers of "Prime" brand of industrial valves seized. (e) Against that order of the original authority, M/s. Prime Blue manufacturing company Ltd. and it's proprietor preferred appeals which were disposed off by the Commissioner through his order dated 8-10-03 by setting aside the separate penalty on the proprietor and otherwise rejecting appeals. 4. We have carefully ....

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....buyer of the goods with the brand name "Prime" from its job workers it was legally not payable by the appellant. It was payable only by the job workers who might be entitled to recover from the appellant. It has been claimed to have paid voluntarily on behalf of the job workers on whom the duty liability has been confirmed. If the refund claim has been made by the appellant the same should be deal....