2017 (4) TMI 205

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....tries Ltd., was manufacturers of various chemicals like aluminium phosphorous, zinc phosphorous and phosphorous and penta sulphide falling under Chapters 28 and 29 of the Central Excise Tariff Act, 1985. For the manufacture of these items, the main appellant had supplied raw materials like MS sheets, etc. for manufacture of reacting pots and distillation pots to M/s. Vishwa Fab Engg. Co., M/s. Saroj Engg. Co. and M/s. Gayatri Enterprises on job work basis. On an intelligence that duty liability has not been paid on the items got job worked from these job workers, the premises were visited and after detailed investigation, a show cause notice dated 10-8-1992 was issued for demand of duty for the period August, 1987 to 10-2-1992 by invoking t....

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....stillation pots. He would submit that the materials sent by the appellant to these job workers have come back in the form of reacting pots and/or distillation pots is not disputed as the show cause notice is issued for demand of the duty based upon these vessels. It is his further submission that by any stretch of imagination, the main appellant cannot be considered as a manufacturer of these item. It is also his submission that the entire show cause notice is time-barred. 4. None appeared for M/s. Saroj Engg. Co., M/s. Vishwa Fab Engg. Co. and M/s. Gayatri Enterprises. Since the matters are of 2005, we take up their appeals also for disposal. 5. The learned departmental representative reiterates the findings of the lower au....