2018 (12) TMI 241

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....anjay Hasija, Superintendent (AR), for respondent ORDER Per: Dr. D.M. Misra These two appeals are filed against order-in-original No. 22/CEX/2005 dated 31.10.2005 passed by Commissioner of Central Excise, Pune-I. 2. Various issues were raised in the said appeals before this Tribunal and vide order No. M/94303- 94304/16/EB dated 2.12.2016, this Tribunal had decided almost all issues in favou....

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.... said job-worker's (Thermax) end." The Larger Bench of this Tribunal, after considering all aspects of the case, held that the job worker M/s. Thermax Ltd. who received the goods for job work from their principal M/s. Thermax Babcock & Wilcox Ltd. is required to discharge duty on the same. It is observed as:- "8. As per above discussion, we hold that the Jobworker M/s. Thermax being manufacture....

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....01 to June 2002, therefore, the demand is barred by limitation. It is his contention that whether M/s. Thermax Ltd., the appellant, is required to discharge duty on the raw materials received under Rule 4(5)(a) of the Cenvat Credit Rules, 2002 from their principal, was in dispute; the appellant was under the bona fide belief that since the materials were received under statutory annexures and chal....

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.... favour of the appellant by this Tribunal vide order dated 2.12.2016. The only issue on which the matter was referred to the Larger Bench relates to liability to discharge duty by the appellant, M/s. Thermax Ltd. (appeal No. E/520/2006) when the goods were received and cleared by following job-work procedure laid down under Rule 4(5)(a) of the Cenvat Credit Rules, 2002. The learned Advocate fairly....