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2017 (6) TMI 323 - AT - Central ExciseValuation - job-work - whether the commercial arrangement, comprising of a lease agreement, rent agreement and a job work contract, entered into between M/s. Suzuki Textiles Ltd. and M/s. PGO Processors was a sham arrangement to evade payment of central excise duty? Held that: - reliance was placed in the case of RAJASTHAN SPG. & WVG. MILLS LTD. Versus COMMISSIONER OF C. EX., JAIPUR [2001 (4) TMI 118 - CEGAT, COURT NO. I, NEW DELHI], where it was held that such lease agreement for process house cannot be considered as a sham and process house owner cannot be regarded as real manufacturer. Accordingly, it was held that demand was not sustainable. The various aspects of this case need to be re-adjudicated in the light of the cited decision. On perusal of the impugned orders, we find that the adjudicating authority did not appear to have considered the said decision. Hence, we consider it appropriate to set aside all the impugned orders and remand the entire matter for reconsideration by the jurisdictional Commissioner - appeal allowed by way of remand.
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