2023 (12) TMI 1059

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.... assessable value, at which Appellant job worker had cleared the intermediate product to the input supplier cum Principal manufacturer, along with proportionate interest and penalty is assailed in this appeal. 2. Facts of the case, in a nutshell, is that Appellant is a manufacturer of angels, channels, flat bars, round, Joints (Rolled Products for short) of Iron and Steel and it used billets/blooms/slabs as input/ raw material. It had also manufactured rolled products on job work basis. During the disputed period between October 2009 and February 2013 it had manufactured rolled products on job work basis for Larsen & Toubro (L&T) and KEC International Ltd. (KEC). For the period up to July 2012, Appellant had paid Excise Duty on clearance o....

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....m F.Y. 2003-2004 to F.Y. 2008-2009, has argued that identical facts and allegations as in the present appeals, were also dealt by this Tribunal in these appeals of the Appellant and following Judicial precedent set by this Tribunal in the case of Raaja Magnetics Ltd. [2017- TIOL-1420-CESTAT-Bang], Reclamation Welding ltd. [0214(308)ELT 542 9T-Ahmd], Osho Forge Ltd. [2017(3) TMI 1442-CESTAT Chandigarh], P R Rolling Mills [2010 (249) ELT 232 (T-Bang) affirmed at [2010(260)ELT A84 (SC)], the issue was set at rest in setting aside the demand raised with inclusion of sale price of scrap in the assessable value. He further submitted that since input suppliers/manufacturers did not resale the goods received from the job worker as they have further....

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....018 (6) TMI 707 (T), Dymos Lear Automotive Vs. CCE-2018 (4) TMI 1229 (T), he rests his case in requesting to follow the Judicial precedent that has held in clear terms that the value of scrap need not be included in the assessable value. Concerning personal penalty on Managing Director Mr Oza, he took a stand that without an order for confiscation of the goods when determination of the assessable value of goods at job workers end was being in hegemony, imposition of personal penalty on the Managing Director was unsustainable. 4. In response to such submission, Learned Authorised Representative for the Respondent-Department Shri Sunil Kumar Katiyar AR, argued in support of the reasoning and rationality of the order passed by the Commissione....