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2010 (12) TMI 1029 - HC - Central ExciseJob work - Demand - assessee cleared S.S. Flats falling under sub-heading No. 7220.10 of Central Excise Tariff Act, 1985 without payment of duty in terms of the Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 for conversion into S.S. Cold Rolled Patta on job work basis - Adjudicating Authority observed that the assessee had not procured excisable goods under the relevant provisions and hence, applicability of the provisions of Rule 19(2) and 19(3) as well as Notification dated 26-6-2001 was ruled out - Held that:- Goods were removed by the assessee under Bond with the permission of the Department and then, after processing, the goods were cleared for export; and the final product has been exported. The suggestion as made in this appeal that at each stage, a final product came into existence, neither appears to be in conformity with the record nor seem to have been suggested before the Appellate Commissioner or the Tribunal, Commissioner cannot be faulted in setting aside the order dated 27-4-2005; and the Tribunal has also rightly dismissed the appeal filed by the Revenue, appeal dismissed.
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