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2017 (2) TMI 369 - AT - Central ExciseSSI exemption - clubbing of clearances - M/s. Protective board does not have manufacturing facility, hence it was contended that whatever sale was made by M/s. Protective Board, it is manufacture of M/s. Protective Packaging Industries - Held that: - Shri. Sejpal taken us various job work challans and bills of various job worker from which it prima facie appears that M/s. Protective Board was getting job work done from various manufacturer, however these documents were not verified by the Adjudicating authority. The Commissioner(Appeals) also not given any heed to these evidence therefore this is a fit case for remand to the Original adjudicating authority as the Original adjudicating authority has not verified all these documents and also to ensure that the M/s. Protective Board was engaged in getting job done from job worker as claimed by the appellant - appeal allowed by way of remand.
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