2023 (2) TMI 369

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.... Appellant : Mr. N. Venkatraman, A.S.G. Mr. Arijit Prasad, Sr. Adv. Mr. Mukesh Kumar Maroria, AOR Mr. V.c. Bharathi, Adv. Mr. Shashank Bajpai, Adv. Mr. Raghav Sharma, Adv. Mr. I. Prasad, Adv. For the Respondent : Ms. Meenakshi Arora, Sr. Adv. Mr. Rahul Narayan, AOR Mr. Shashwat Goel, Adv. Ms. Ramya Soni, Adv. ORDER 1. In this appeal, the revenue challenges an order of the Central Excise a....

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....th for the Kurta, the second piece being the Dupatta and third piece being a cut piece of fabric for Pyjama. 4. The revenue contended that the assesse was liable for the job work and after investigation issued a show-cause notice dated 29.9.2006. The show-cause notice curiously, did not cite any Rule, which authorized the collection of tax, by adding the value of the work of such job workers. ....

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....l pay the duty leviable on such goods, whether the payment of such duty be secured by bond or otherwise, as if such goods have been manufactured by such person. I find that all the three above mentioned decisions have been delivered in context of the Central Excise Rules, 1944, when there was no specific mention in the Act I Rules as to who will be the manufacturer in such circumstances. ....

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....ecifically traced the power of rule making authority to Section 37 of the Central Excise Act, 1944 and provided that it was: " In supersession of the Central Excise Rule, 1944," 7. The relevant part of the new rules state as follows : Rule 9 Registration - (1) Every person, who produces, manufactures, carries on trade, holds private store-room or warehouse or otherwise uses....