2008 (1) TMI 177

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.... This appeal has been filed against Order-in-Appeal No.252/2005 CE dated 27.10.2005 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. The appellant M/s. S. R. Basava & Sons, Gadag purchased DCHR corded yarn from M/s. Marudhamalai Sri Murugan Textile, Coimbatore and sent the same to M/s. Kovai Mercerisers, Coimbatore for mercerizing on job work basis. No central excise duty w....

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.... pointed out that they were not aware of the introduction of Rule 12B which fixes the liability for payment of duty either on the trader or on the job worker in terms of the agreement entered into between them. Moreover, he said that the department has not investigated the case properly at the end of the job worker to find out whether duty liability has been discharged by the job worker. He also c....

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....vide Notification No.24/2003 CE (NT) dated 25.3.2003 there is a provision for payment of duty by the trader who gets the raw materials and supplies to the processor for further manufacture. In this case, it is clearly established that the appellant did not discharge the duty liability. Therefore, the confirmation of duty is legal and proper. The Revenue has stated that neither the job worker nor t....