TaxTMI 
TaxTMI 
2024 (3) TMI 451
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....e activity of cutting, slitting and punching of PVC rigid rolls supplied by M/s. MEC Engineers and to make cut PVC rolls ready for display of imitation jewellery over it and in trade parlance such cut pieces of PVC rigid rolls having perforation for display of jewellery are called inlay cards. M/s. MEC Engineers used to supply PVC rigid rolls to M/s. Leo Pack and M/s. Leo Pack used to cut them into appropriate sizes and punch them so that the pieces of PVC rigid roll become inlay cards for display of jewellery. After performing such activity on PVC rigid rolls, M/s. Leo Pack used to return the inlay cards to M/s. MEC Engineers. Revenue initiated investigations against M/s. Leo Pack and on the basis of certain documents recovered and a few s....
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.....2012 was set aside and the issue was remanded to the original adjudicating authority to decide afresh after taking into consideration the issues raised in the appeal before this Tribunal after affording an opportunity of being heard. Subsequent to the said final order, the impugned order is passed through which central excise duty of Rs.49,70,181/- is confirmed against M/s. Leo Pack with equal penalty. Shri Deepak Chawla has been imposed with a penalty of Rs.5,00,000/- under Rule 26 of Central Excise Rules, 2002. Aggrieved by the said order, both the appellants are before this Tribunal. 3. Heard the learned counsel for the appellant. Learned counsel for the appellant has submitted that the direction of this Tribunal in the final order dat....
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....er officer having jurisdiction over the factory of job worker for carrying out job work and simultaneously for seeking exemption for job worker. Such supplier was also under an obligation to file an undertaking with the proper officer having jurisdiction over his factory under Notification No.84/94-CE dated 11.04.1994 and the said notifications were applicable in the transaction between M/s. MEC Engineers and M/s. Leo Pack for the reason that M/s. MEC Engineers was sending goods for job work to M/s. Leo Pack and M/s. Leo Pack was carrying out activities on the material supplied by M/s. MEC Engineers and returning the processed material back to M/s. MEC Engineers who was clearing the manufactured goods under invoice issued under Rule 11 of C....
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.... on payment of central excise duty. We have perused Notification No.83/94-CE dated 11.04.1994. The explanation in the said notification states that for the purpose of the said notification, the expression 'job work' means processing of or working upon raw materials or semi-finished goods supplied to the job worker so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or for operation which is essential for the aforesaid process. M/s. Leo Pack was a job worker to whom raw materials were supplied by M/s. MEC Engineers for cutting the PVC rigid roll into smaller pieces and piercing the same to make it ready for display of jewellery and, therefore, we are satisfied that the activities carried o....