2004 (11) TMI 202

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....as been made to the impugned order in appeal by the appellants vide which the Commissioner (Appeals) has affirmed the order in original of the adjudicating authority which confirmed the duty demand of Rs. 56,752/- with equal amount of penalty on the appellants. 2. The learned Counsel has contended that the appellants are only job worker and they receive the raw material under Rule 57AC read wit....

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....heard both the sides and gone through the record. 5. Admittedly, the appellants, as job worker, received the raw material from the supplier under Notification No. 214/86 read with Rule 57AC. The supplier under the said notification furnished an undertaking to the department that the duty liability in respect of the finished goods received from the appellants after the job work, would be dischar....

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....aken that the RG.I was maintained by the appellants in respect of their other goods manufactured by them on their own account, still no inference could be drawn that there was shortage of raw material/finished goods when the supplier of the raw material has not accepted the non receipt of the finished goods from the appellants manufactured out of raw material supplied. The ratio of law laid down i....