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2015 (10) TMI 1673 - AT - Central ExciseDuty demand - Penalty u/s 11AC - Job works - Held that:- On perusal of the adjudication order it is seen that the adjudicating authority proceeded on the basis that the job workers are hired labourers and the assessee herein, is manufacturer of the goods and liable to pay duty as per the provisions of Section 2(f) of the Central Excise Act, 1944. We are unable to accept such a finding of the adjudicating authority for the reason that there is no allegation in the show cause notice that the job workers are hired labourers. In any event, it is clearly coming out from the show cause notice that the appellant sent the material to the job workers, who issued the bills to the assessee. So, there is no material available that the job workers were the hired labourer of the assessee. - demand of duty alongwith interest can not be sustained. Accordingly, the demand of duty and interest is set-aside - Decided in favour of assessee.
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