TaxTMI 
TaxTMI 
2024 (8) TMI 657
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the manufacture of various components of railway wagons, including boogies, in their factory. They were also obtaining orders for various other goods like LT, Oblique HD Hardware Fittings of electrical transmission line falling under chapter 7326 and the same was being supplied to various electricity Boards. The Department gathered information that the Appellants were supplying G.S. Stay Sets, Earthing Sets, Insulator Pins, Hardware Fittings, etc. to various Electricity Boards/Nigams throughout India. Investigation was taken up and during the verification, the Appellant took the stand that they are getting the contracts from various Electricity Boards for various electrical items for which the Company does not have any manufacturing facili....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... same to the Electricity Board. He submits that in the course of investigation, the Appellant has given the list of 33 suppliers from whom they have bought the goods for supply to the Electricity Board. Only six suppliers responded to the summons issued by the Revenue. Therefore, he submits that in respect of other 27 suppliers, no statement was recorded, neither any investigation was taken up from their side. He submits that the Department did not make out any effort to locate the other job workers to find out the kind of job work which was being undertaken by them. In the Show Cause Notice, it is alleged that some of the job workers were also using the name and emblem and logo of the appellant. He submits that such names and logos were us....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... barred. Therefore, he prays that the confirmed demand for the extended period may be set aside on account of limitation also. 5. The Ld. AR reiterates the findings of the lower authority and justifies the confirmed demand. 6. Heard both sides, perused the appeal papers and the documents produced before us. 7. We find that the Appellant is basically manufacturer of various components of wagons. They have also procured orders for various electrical items from the Electricity Boards and have been regularly supplying the same to them. In the recorded statement, their Director Mr. Raman Singh has clearly stated that they don't have any facility to manufacture such electrical items for supply to the Electricity Board. They have been procu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....03.02.2020, referred supra, passed by the Hon'ble High Court, Calcutta in CEXA No.57 of 2019, that if the job workers are proved to be independent contractors with little or no supervision by the assessee then they are the manufacturers and the liability of paying excise duty is with them. From the above, it would be evident that in the present case, the job workers of the assessee company were independent contractors/manufacturers and hence, the assessee company and/or its directors cannot be saddled with any liability of payment of excise duty and/or consequential penalty with respect to the goods so manufactured by the said job workers." [Emphasis supplied] 8. Same issue has come up before this bench in the case of SA Enterprise, which....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pellant firm may have flouted the procedures under central excise law relating to job work, no duty liability could have been fastened on the appellant firm as regards job work activities undertaken by the job workers on principal-to-principal basis." [Emphasis supplied] 9. The facts in the present case are similar/identical. Therefore, we do we find that the ratio laid down in the above two case laws are squarely applicable to the facts of the present case. Accordingly, we find merits in the arguments of the Appellant and allow the Appeal by setting aside the impugned order. 10. So far as the Appellant's pleading on account of time bar is concerned, it is seen that the period involved is up to 2006 and the Show Cause Notice has b....