2018 (11) TMI 7

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cture of tin containers, on their own as also on behalf of their principal manufacturers. The principal manufacturers were the oil manufacturing units, which were sending the raw material, i.e. tin sheets, to the present two appellants, who were converting the same into tin boxes. As per the learned Advocate, such tin boxes were without bottom and also without lid and as such were not in completely manufactured form and were actually intermediate goods. After the manufacture of such bottomless and lidless boxes, the same were being sent to the principal manufacturers, who were further using the same for filling of oil etc. Such activity was being undertaken by the appellant in terms of the job work under Notification No.214/86, inasmuch as ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s notifications, no demand can be confirmed against them. He also observed that the longer period was not available to the Revenue inasmuch as the entire investigations were concluded by April 2007 and the show cause notice stands issued in March 2009. Accordingly, he vacated the show cause notice and dropped the demand. 5. The said order of the Joint Commissioner was challenged by the Revenue before the Commissioner (Appeals), who reversed the same, on the ground that since the principal manufacturers' final product i.e. oil, was exempted from payment of duty, the duty liability would fall back upon the job worker who manufactured the tin boxes and cleared the same. He also observed that there was no declaration by the oil manufacturers....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gned before us. 6. After appreciating the submissions made by both sides and after going through the impugned order, we find that even though the learned Advocate has submitted that filing of declaration by the principal manufacturer was not in their hands and as long as the procedural aspect of receiving the raw material under the cover of delivery challan and sending it back to the principal manufacturer under the same challan stands followed by them, it has to be held that Notification No.214/86 is applicable, the demand is also being contested on the point of limitation. 7. We find that the appeal can be disposed of on the limitation aspect. Admittedly, the show cause notice stands issued for the period beyond the normal period of....