2021 (10) TMI 88

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.... ORDER The brief facts of the case are that Shri Rakesh Bansal is Director of M/s. Ayush Texlene Limited. M/s. Ayush Texlene sent PET films to job workers namely MGM Metallisers Limited for metallization of films. M/s. MGM Metallisers Limited on job worked goods paid the service tax. The department made out a case on the job worker on the ground that the appellant M/s. MGM Metallisers Limited bei....

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....26 for the same offence. He submits that in that case, this Tribunal has dropped penalty imposed on Shri Mathew C Abraham and allowed the appeal which is reported at Mathew Abraham vs. CCE & ST, Surat - 2019 (12) TMI 849 - CESTAT Ahmedabad. 3. Shri Pankaj Kumar Singh, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have considere....

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....elow:- "4. Heard both the sides and perused the record. I find that the Riva Exports Ltd. Wherein the present appellant is working as Accounts Manager has supplied the films for job work under the cover of job work challan. In my considered view this is more than sufficient compliance for transaction of the goods. Since Riva Exports Ltd.is not a manufacturer and not registered under Central Exci....

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....if there was any non-payment of duty by MGM neither M/s. Rivaa Export Ltd. nor its employee can be made responsible. It is also observed that the issue that whether metalizing is amount to manufacture has been decided in favour of the assessee in the case of Metlex (supra) by the Hon'ble Supreme Court and no contrary judgment of Hon'ble Supreme Court is available. Therefore, following the said jud....