TMI Blog2007 (4) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... 05 - Final Order No. 495/2007 - Dated:- 4-4-2007 - [Order per: T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 228/2004 (H-IV) CE dated 31-12-2004, passed by the Commissioner of Customs Central Excuse (Appeals-I), Hyderabad. 2. The appellants were issued with Show Cause Notice for payment of differential duty of Rs. 82,611.00 on the ground that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. Hence the appellants have come before this Tribunal for relief. 3. We heard both the sides. The appellants have strongly contended that the findings of the lower authority that they are the job workers of M/s. IVP Ltd. is not correct. According to them the appellants are independent Private Limited Company. If the departments contention is that they are the job workers of M/s. IVP Ltd., t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sale invoices (showing discounts given) of M/s. IVP Ltd. and enclosed the same along with their reply. The Department has not taken these discounts in the accounts while calculating the discounts. The Commissioner (Appeals) has given a finding that when M/s. IVP Ltd. have supplied entire plant and machinery, raw materials, specifications, brand name for product to be manufactured and took back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipal to principal basis. If the depart mental investigation had revealed that the real manufacturer is M/s. IVP Ltd., then it is not clear as to why they have not proceeded against them. In the case of Super Printers v. Collector of central Excise, Hyderabad [1987 (30) E.L.T. 745 (Tribunal)], the raw materials were supplied by the customers and they were processed according to the customers' s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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