2000 (8) TMI 127

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....nswered in these 12 appeals in short compass is whether fabrics received by job worker under Central Excise Rules 57F(2) which is subjected to process of heat setting and stentering returned to the principal manufacturers are required to pay duty at the hands of job workers. 2. The facts of the case briefly stated are that the appellants are engaged in the process of heat setting and stentering. ....

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....ominated the Third Member and the issue was decided by the majority opinion. The majority view in that case was that no duty was required to be paid by the job worker at the time of sending the processed fabrics to the principal manufacturers. He submits that the ld. Commissioner (Appeals) relied upon the views of one of the Members when there was difference of opinion between the two Members. He ....