2018 (1) TMI 1469

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....hri N.N. Prabhudesai, Supdt. (AR), for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - The fact of the case is that the Appellant is factory premises was visited by the preventive officers and it was found that the Appellant through contractors were engaged in manufacture of building structurals viz. columns, trusses, purlins, side runners, etc. and accessories, equipments suc....

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.....T. 301 (Tri.-LB). He also relies upon judgment in case of Richardson & Cruddas Ltd. - 2012 (280) E.L.T. 249 (Tri.), Raymond Ltd. - 2014 (302) E.L.T. 415 (Tri.), Maruti Udhyog Ltd. - 2001 (134) E.L.T. 188 (Tri.), Heinz (India) Pvt. Ltd. - 2005 (183) E.L.T. 181 (Tri.). 4. We have gone through the appeal memo and the impugned order. We find that the adjudicating authority has confirmed deman....

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.... in respect of the commodity taxed. The question whether the producer or manufacturer is or is not owner of the goods is not determinative of the liability." The Tribunal in case of M/s. Agauta Sugar - 2001 (138) E.L.T. 378 (Tri.) and Gwalior Chemicals Ind. Ltd. - 2004 (172) E.L.T. 186 has held that in absence of job worker being hired labour no duty can be demanded. We find that in the impugned o....