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2017 (8) TMI 214 - CESTAT CHANDIGARHJob-work - N/N. 214/86 dated 25.03.1986 - Jurisdiction to issue SCN - M/s RIBL who is located at parwanoo in the state of Himachal Pradesh have filed an undertaking in terms of N/N. 214/86 dated 25.03.1986 before the Assistant Commissioner having jurisdiction over M/s Triveni and sent the raw material to M/s Triveni who after doing job work cleared the plastic bottles to M/s RIBL without payment of duty - Whether duty be demanded from M/s RIBL through M/s Triveni or not? - Held that: - we do not find any provision in Central Excise law to demand duty from M/s RIBL through the job work - demand set aside. Whether The Additional Commissioner of Central Excise, Rohtak is having jurisdiction to issue SCN? - Held that: - the show cause notice has been issued by the Additional Commissioner of Central Excise, Rohtak, who is not having jurisdiction over M/s RIBL. Whether the extended period of limitation is invocable or not? - Held that: - As the demand is not sustainable on merits as well as on jurisdiction. Therefore, we are not going into the issue of limitation. Appeal allowed - decided in favor of appellant.
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