2008 (2) TMI 382

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....Appellant. [Judgment per : T. Meena Kumari, J.]. - This is an appeal under Section 35G of the Central Excise Act, 1944 (for short "the Act") against order, dated 22-12-2006 passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, in Appeal No. Excise/666/2006. 2. The appellant herein is the Excise authority. 3. The revenue has proceeded against the res....

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....e tribunal having relied upon the judgment of the Apex Court in AMCO Batteries Limited v. CCE, Bangalore [2003 (153) E.L.T. 7 (S.C.)] and observed that at the first instance, the revenue has proceeded against the job worker for recovery of amounts and in that regard, the tribunal held that the job worker is not liable to pay duty on inputs used in the manufacture of goods on job work basis and all....