2016 (11) TMI 624

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....T) Rep. by Ms. Reena, Advocate and Shri S.C. Kamra Advocate for the Appellant Rep. by Shri G.R. Singh, DR for the respondent Per. B.Ravichandran: These two appeals are taken up together as they deal with similar issue of the same appellant and outcome of the same investigation conducted by the Department 2. The brief facts of the case are that based on the certain intelligence, the ....

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....order dated 19.02.2008, wherein the Commissioner confirmed the duty demand of Rs. 42 52,863/- and imposed equal amount of penalty on the appellant. It was held that the appellants are liable to central excise duty on assembled components of C0 cassettes. 3. Ld. Counsel for the appellant submitted that they were receiving various components of audio cassettes like shell/plastic cover engraved wi....

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...., quantification and on limitation. It was contended that the, appellants are only job workers and the valuation adopted is contrary to the law laid down by the Hon'ble Supreme Court in Ujjagar Prints. 4.  Ld. AR defended the orders of the lower authority and reiterated the findings. 5. We have heard both the sides and perused the appeal records. 6. The main point for decision is....

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.... Video Recording P. Ltd. - 1999 (108) ELT 457 (Tribunal). In the said case, the Tribunal relying on the earlier decision in British Physical Laboratories (India) Ltd. - 1990 (50) ELT 567 (Tribunal) held that assembly of video cassettes with magnetic tapes will not amount to manufacture. In the present case also. we find that the various components received by the appellants were assembled by them ....