2003 (10) TMI 197

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....t after budgetary changes, they surrendered the Central Excise Registration Certificate on the ground that the impugned goods had been brought under SSI exemption under Notification No. 1/93-C.E.; that as the respondents had cleared the goods valued at more than Rs. 75 lakh up to February, 1994, they were liable to pay duty on the goods cleared in March, 1994; that the demand was confirmed against them which went up to Tribunal, which remanded the matter vide Final Order Nos. E/378 to 393/97-B, dated 6-3-1997 in the case of Aggarwal Rolling Mills v. C.C.E., New Delhi [1997 (93) E.L.T. 615]. Learned S.D.R., further, submitted that in the de novo proceedings, the Deputy Commissioner has confirmed the demand against the respondents disallowing....

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....f Notification No. 1214/86 and the matter has to be decided in the light of the settled legal position that the supplier of raw material is not the manufacturer and the manufacturer is the person, who actually manufactures the goods and accordingly duty liability is to be discharged by the respondents, who are the manufacturers. 3. Countering the arguments, Shri J.S. Agarwal, learned Advocate, submitted that the Tribunal has very specifically held in Para 21 of the remand order that "duty liability, if any, which may arise in case of non-fulfilment of the conditions prescribed in Para 2 would lie on the supplier(s) of the raw material or semi-finished goods as the responsibility has been explicitly goes on him as a principal manufacturer....