2013 (6) TMI 812

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....MENT Per: S.S. Kang The appeals are being taken up in pursuance to the remand order dated 29.11.2011 passed by the Hon'ble Bombay High Court in Central Excise Appeal No.29 of 2011. 2. Common issue is involved, therefore the appeals are being taken up together. 3. The Revenue filed these appeals against the impugned order passed by the Commissioner (Appeals). The brief facts of the case are tha....

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....goods manufactured on job work basis. 4. The adjudicating authority dropped the proceedings. The Revenue filed appeals before the Commissioner (Appeals) and the Commissioner (Appeals) dismissed the appeals. 5. The Revenue is relying upon the provisions of Rule 57CC of the Central Excise Rules on the ground that as the respondents are not maintaining separate records in respect of the common inpu....