TaxTMI 
TaxTMI 
2016 (12) TMI 1258
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....ARWAR, MEMBER (TECHNICAL) Shri R.M. Saxena, Advocate for the appellants Shri Sumanta S. Chattopadhyay, Supdt., (A.R.) for the Department Per Mr. Anil G. Shakkarwar : The brief facts of the case are that the appellant was receiving certain goods for job work from the principal on 57F4 Challans and after job work returning the same by endorsing on the reverse of the same to the principal. In add....
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.... Rs. 21,73,707/- for the period from April, 2012 to November, 2012. There was also proposal to recover interest at appropriate rate on Rs. 21,73,707/-. Show cause notice dated 25.07.2012 was adjudicated through Order-in-Original No. 56/COMMR./MRT-I/13 dated 23.08.2013 wherein the demand of Central Excise Duty of Rs. 1,14,68,382/- was confirmed and equal amount of penalty was imposed and appellants....
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.... and that those goods are returned on the Challans on which they were received by them. Further, on fixing the job into outer component the commodity that emerges is not marketable. 4. Heard learned A.R. for the Department who wants to rely on rulings of Hon'ble Supreme Court in the case of Union of India vs. J.G. Glass Industries Ltd. reported at 1998(97) E.L.T. 5 (SC). 5. We have taken into c....