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2008 (6) TMI 370 - KERALA HIGH COURTJob work - respondent admittedly, cleared ingots to the job worker in terms of Rule 57F(3) of the Central Excise Rules without payment of duty on the ground that if there is duty liability on the final product - Tribunal has only considered the exemption available on job worker under Notification No. 214/86, whereas the exemption claimed and disallowed in respondent’s case is under Notification No. 16/97. Since Tribunal has not considered respondent’s liability in payment of duty on the re-rolled products, but has decided the appeal by treating the demand as one pertaining to clearances of ingots, order of the Tribunal set aside and restore the appeal back to the Tribunal for fresh decision after hearing the parties.
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