TMI Blog2001 (8) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... 21-11-1990 entered with M/s. N.F.C.L., Kakinada and erected the same in the project site at NFCL site as a part of ventilation system without obtaining Central Excise Registration and removed the said goods without payment of Central Excise duty due thereon attracting the penal provisions under Rule 209 of C.E. Rules. The manufacture of the said GI Ducts is a part of the contract entered by M/s. Voltas Limited with M/s. N.F.C.L., Kakinada referred to above for design, manufacture and supply of ventilation system (specification 16 m) for NFCL project site at Kakinada. During the course of execution of the work by the orders mentioned above M/s. Voltas Ltd. having site office at NFCL, Kakinada had undertaken the manufacture of 500 Sq. mts. o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order. It is now seen that the transaction between the respondents and M/s. Syed Hussain Sons is on principal to principal basis. The Department has not brought in any evidence to show that M/s. Syed Hussain Sons has a labour contract with the respondent. In the absence of the same it is seen that when the goods are manufactured by M/s. Syed Hussain and Sons, they are to be held as the real manufacturers. This position of law is now well settled in view of the decision of the Hon ble Supreme Court in the case of Collector of Central Excise, Baroda v. M.M. Khambbatwala, reported in 1996 (84) E.L.T. 161. In this particular case, it is also noticed that M/s. Syed Hussain Sons are manufacturing G.I. Ducts etc. with the help of thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have raised it in the appeal memo, but these are all facts which are required to be verified and he contends that it would serve the interest of Revenue if the matter is remanded for de novo consideration. 5. On a careful consideration of the submission and on perusal of the show cause notice dated 19-4-1994, we note that the show cause notice itself referred to both the contract numbers dated 21-11-1990 entered by M/s. Voltas with M/s. NFCL, Kakinada for the purpose of erection of GI Ducts of 380 Sq. mts. By fabrication out of 500 Sq. mts. we have verified the records and the contract and notice the facts broughtout before us by ld. Sr. Counsel which are verifiable. The previous Order-in-Appeal No. 55/94, dated 30-12-1994 passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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