2019 (4) TMI 1917

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....r the Appellant. Shri S.B. Mane, Authorised Representative, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - This appeal is directed against the impugned order dated 26-8-2015 passed by the Commissioner of Central Excise and Customs (Appeals), Nagpur. 2. Briefly stated, the facts of the case are that during the course of audit of records in the factory premises ....

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....der dated 26-8-2015 has upheld the adjudged demands confirmed on the appellant. 3. The Learned Advocate for the appellant submitted that the workmen deployed in the factory of M/s. Dhoot Compack Limited were for carrying out the job work activities of manufacture of fabric and for such activities, the consideration amount was received by the appellant on per meter basis. Thus, he submitted....

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....rying out such activities on per meter basis. The workmen deployed by the appellant for carrying out such activities were under the supervision and control of the appellant. The ultimate manufacturer, who entrusted the job to the appellant was no way concerned with the workmen deployed by the appellant. It is also noticed that over and above paying the amount for manufacturing activities undertake....