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2014 (4) TMI 185 - AT - Central ExciseWaiver of predeposit of duty - SSI exemption notification - Held that:- clause (b) of Notification No. 83/94 states that in the event of failure on the part of receiving back the goods from the job worker, the manufacturer would pay the duty as if such goods were manufactured by the said supplier and sold on his own account. In any event, if we take the job work goods of Rs. 31 lakhs then it would be within the exemption limit of Notification No. 8/2003-CE dated 1.4.2003. However, the Commissioner (Appeals) observed that they have surrendered the registration certificate and have no official communication with the Department regarding the movement of the semi-finished goods to the job worker. Hence, there is a factual dispute on the movement of the job worked goods - Conditional stay granted.
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