2017 (6) TMI 503

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....v Ranjan, (Joint Commissioner) for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Original No.47/Commissioner/NOIDA/2007 dated 18/12/2007 passed by Commissioner, Central Excise, NOIDA. 2. Brief facts of the case are that the appellants were manufacturer of black and white as well as color television sets falling under chapter sub-heading no.852....

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....e job-workers have stated that the sub-assemblies of color television sets were supplied by the appellant and in some cases the sub-assemblies were received along with the color picture tube and in some other cases they received color picture tube directly from the manufacturer of color picture tube and that they assembled color television sets and cleared the same on payment of appropriate excise....

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....ch 2003. Further, there were other proposal for imposition penalty. The issue was contested by the appellant. The argument put forth by the appellant was that had the goods cleared by them been subjected to duty treating them as color television sets then the duty paid by subsequent manufacturer treating the goods manufactured as color television could not be ignored and hence demand was not justi....

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....rkers indicated that duty was paid when the goods were cleared from the job workers as complete television sets and if the demand raised in the show cause notice is confirmed then the said goods would get subjected to double Central Excise Duty. Therefore, the show cause notice is not tenable in law. (3) The job-workers have stated that in some cases they received color picture tube from the ap....