2017 (2) TMI 366

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....R), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Appeal No. PI/214/2005, dated 12-4-2005 passed by the Commissioner of Central Excise (Appeals), Pune-I. 2. Appellant is absent despite notice. Since the appeal is of 2005 we take up the appeal for disposal in the absence of any representation. 3. Heard the learned depar....

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.... which discharges them from duty liability. 5. We find that both the lower authorities have erred in coming to the conclusion that appellant is liable to pay the Central Excise duty. It is undisputed that appellant had supplied the raw materials and moulds, which was utilised by job worker for manufacturing the articles of plastic, the said articles of plastic were assembled in a godown. In ....