2017 (11) TMI 1503

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...., Advocate, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per: Anil Choudhary The issue in these two appeals is, whether vide the impugned Order-in-Original dated 05/03/2009. The ld. Commissioner have rightly demanded differential duty to the tune of Rs. 18,18,656/- under proviso to Section 11-A(I) of Central Excise Act, 1944 with equal amount of penal....

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....harge basis. M/s PCAL was dispatching the manufactured product Chlorinated Paraffin Wax on behalf of M/s KCIL to the destinations as directed by M/s KCIL. The Central Excise duty was being discharged by M/s PCAL/job workers as agreed between the two. M/s KCIL was reimbursing the duty suffered by M/s PCAL on monthly basis. Both the parties are registered dealers under the scheme of the Central Exci....

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....f the Central Excise Act, 1944 the manufacturer has to pay the Central Excise duty on the price prevailing at the Depot or the premises of the consignment agent, at the time of removal of the excisable goods, from the factory gate. Thus, it was alleged that M/s KCIL have short paid Central Excise duty of Rs. 18,18,656/- relating to the period June, 2003 to 31/03/2007, vide Show Cause Notice dated ....

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....ia reported at 1988 (38) E.L.T. 535 (S.C.) have held that if a manufacturer of the job workers who is liable to be duty and ownership of the goods is not deciding the credit. From the facts on record, I find that Revenue have accepted M/s PCAL is the manufacture of the goods in question, by granting them registration as manufacturer and accepting filing of returns on payment of duty by them. Nowhe....