2007 (11) TMI 108

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.... Jyoti Balasundaram, Vice-President]. - 1.  After hearing both sides for some time on the application for waiver of pre-deposit of duty of Rs.. 23,33,697/-, confirmed on the waste and scrap generated at the job workers' end against the supplier of inputs/appellant herein, on the ground that the worker had not discharged duty liability thereon, we found that it was to decide the appeal itself ....

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....paid duty on removal of scrap which has arisen in the course of job work. This order was set aside by the Commissioner (Appeals) in an appeal filed by the Revenue, upholding that the adjudicating authority had not verified as to whether the job worker had paid duty on the scrap generated at their end. Irrespective of whether the job worker had discharged the duty liability on the scrap generated a....