2016 (12) TMI 711

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....It is the submission  on behalf of the appellant that para-7 of the adjudication order give rise to the principal dispute.  The issue framed by the authority for decision in that paragraph reads as under:- "7.0  Whether the assessee is liable to pay duty on the goods manufactured by the job workers which were removed without payment of duty to their duty paid spare parts store?" ....

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....evenue on the other hand says that para-3 of the impugned order has brought the appellant to the charge of duty when there was manufacture carried out.  But appellant opposes on the ground that incidence of duty arose in the hands of the job worker.  When job worked goods were liable to duty in the hands of the job worker, and they enjoy SSI benefit, appellant should not be fastened with....

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....t find any material showing any undertaking by the appellant in the order of the ld. Adjudicating authority.  Law is well settled that job worked goods shall be liable to duty in the hands of the job worker being manufacture unless otherwise exempt.  But such liability is subject to consideration as to whether job worker was entitled to SSI benefit.  Such specific plea being made by....