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2018 (12) TMI 1025
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....umdar, Advocate for the Appellant (s) Shri S. Mukhopadhyay, Suptd. (A. R.) for the Revenue ORDER PER BENCH The present appeals are filed by the Revenue against the Order-in- Original No. 103/MP/Denovo/Commr/2008 dated 15/05/2008. M/s. Heavy Engineering Corporation Ltd. (HEC Dhurwa, Ranchi) was engaged in the manufacture of cast articles and Heavy machines. Within the factory, they had ....
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....e issue was remanded for Denevo decision. The impugned order dated 15/05/2008 was passed in the Denevo proceedings in which the Adjudicating Authority dropped the entire demand against S.G.E. as well as the proposals for imposition of penalty on H.E.C. and S.G.E. Against the impugned order, the Revenue has filed the present appeals. 3. The Revenue's case is argued by Shri. S. Mukhopadhyay, Ld. ....
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....for excise duty on such oxygen supplied within the factory of sale. (ii) Kerala State Electricity Board vs. Collector of Central Excise, reported in 1990 (47) E.L.T. 1962 (Tri.). In this case, the Tribunal upheld the liability for Excise duty on contractor of Electricity Board for the manufacture of RCC poles. (iii) Shree Ranie Gums & Chemicals Pvt. Ltd. Vs. Commissioner of Centr....
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....ty in the impugned order, has taken the view that H.E.C. is to be considered as the manufacturer of oxygen. After carefully considering the terms of the contract between the two parties, he has come to the conclusion that S.G.E. and H.E.C have entered into the contract on principal to principal basis. In terms of the Section 2 (f) of the Central Excise, Act 1944, he has taken the view that HEC wil....