2018 (6) TMI 574

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....ber (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri A. P. Mathur, Advocate, for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent Per: Anil G. Shakkarwar The above stated three appeals are arising out of common impugned Order-in-Original No. MP (DEM-33/2008) 31 OF 2009 dated 17/03/2009 passed by Commissioner of Central Excise & Service Tax, Allahaba....

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.... receipt of goods manufactured by above stated two Job Workers, M/s Kanoria Chemical & Industries used to sale the said goods through depots, etc. It appeared to Revenue that M/s Prajapati Chemicals & Allied Ltd. & M/s Orient Micro Abrasives Ltd. should pay duty on goods manufactured by Job Workers on the price at which M/s Kanoria Chemical & Industries was selling the goods from their own depots ....

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....,000/- was imposed on each M/s Prajapati Chemicals & Allied Ltd. & M/s Orient Micro Abrasives Ltd. under Rule 25 of the Central Excise Rules, 2002. Being aggrieved by the said order, above stated three appellants have preferred present appeals before this Tribunal. 3. Heard all the parties and considered the submissions. 4. The ld. Counsel for the appellants has stated that the issue is no m....