2023 (5) TMI 78

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....99-201/2009 by setting aside Order-in-Original No. 77/Commr./CE/Kol-II/Adjn. 2008-2009 dated 23.01.2009 and rejected the Revenue appeals being nos. E/70151, 70165- 70166/2013 arising out of O-I-O No. 01/Denovo/Commr./CE/Kol- II/Adjn/2012-13 dated 30.11.2012 upon the findings recorded at Para 16 to 21 thereof. In the "Order Forwarding Letter" the date of Order was mentioned as "05/12/2018" however. 2. That the Revenue preferred appeal being CEXA No. 57 of 2019 Commissioner of Central Excise, Kolkata-II v. M/s. Comet Technocom (P) Ltd., & Ors.] alongwith G.A. No. 2348 of 2019 before the Hon'ble High Court, Calcutta against the said Order dated 14.12.2018/ 05.12.2018 of this Tribunal. The Hon'ble High Court vide Order dated 03.02.2020 set asi....

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....and the liability of paying excise duty is with them. This issue was before the Supreme Court in Collector of Central Excise, Baroda Vs. M.M. Khambhatwala reported in 1996 (84) ELT 161 (SC). The Supreme Court observed in paragraph 7 as follows:- "7. We have considered the submissions advanced before us by the learned counsel on both the sides. We find force in the arguments of the learned counsel for the respondents: on the admitted facts which we will set out immediately the respondents cannot be considered as manufactures of agarbatti, amlapodi and dhup etc. manufactured in the premises of house-hold ladies as described above without the aid of power. The undisputed facts are that the respondents supplied raw materials for rolling incen....

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....ers or agent of the manufacturers in the parameter of the fact whether such job workers had undertaken the job of manufacture under supervision and control of the assessee company or not. 5. That the Ld. Commissioner of Central Excise, Kolkata-II Commissionerate in the Order-in-Original dated 30.11.2012, referred Supra, at Para 8.2 to 8.9 [internal page no. 22 to 26 in Appeal No. F/70151/2013] has reproduced the outcome of cross-examination of 7 job workers of the assessee company wherefrom it would be evident that such job workers were independent manufacturers having their independent man and machinery for manufacture of the goods. Before the Ld. Commissioner i.e. the Adjudicating Authority such job workers have categorically submitted t....