2019 (8) TMI 203

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...., Authorized Representative for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant is required to pay duty on the short receipt quantity as against the total quantity of material supplied to job worker for job work. 2. Sh. Dhaval Shah Ld. Counsel appearing on behalf of the appellant submits that in the SCN as well as in the OIO, the de....

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....nts Pvt. Ltd 2015 (321) ELT 275 (Tri.Del.) • Tata Motors Ltd 2011 (264) ELT 385 (Tri.Kol.) • Rocket Engineering Corporation Pvt. Ltd 2005 (191) ELT 483 (SC) • VE Commercial Vehicles Ltd 2016 (2) TMI 554-CESTAT-Mumbai • FAG Engineering (I) Ltd 2011 (266) ELT 193 (Tri.Ahmd.) 3. Sh. G. Jha Ld. Superintendent (AR) appearing on behalf of the Revenu....

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....nfirmed under section 11A, however, he has upheld the demand invoking Rule 4 (5) (a). We find that firstly it is not revealed from the entire case that whether the SCN has demanded duty treating the goods as input as such short received or, waste and scrap or finished goods, short receipt, therefore unless until the fact is clear, it cannot be decided that whether the demand is correctly liable un....