2018 (12) TMI 241

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....l, Advocate, for appellant Shri Sanjay 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 Tribun....

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.... available on the manufactured goods as the 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 tha....

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....said amount pertaining to the period September 2001 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....

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.... E/519/2006 has already been considered and decided in 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 ....