Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
2017 (8) TMI 214 - AT - Central ExciseJob-work - N/N. 214/86 dated 25.03.1986 - Jurisdiction to issue SCN - M/s RIBL who is located at parwanoo in the state of Himachal Pradesh have filed an undertaking in terms of N/N. 214/86 dated 25.03.1986 before the Assistant Commissioner having jurisdiction over M/s Triveni and sent the raw material to M/s Triveni who after doing job work cleared the plastic bottles to M/s RIBL without payment of duty - Whether duty be demanded from M/s RIBL through M/s Triveni or not? - Held that - we do not find any provision in Central Excise law to demand duty from M/s RIBL through the job work - demand set aside. Whether The Additional Commissioner of Central Excise Rohtak is having jurisdiction to issue SCN? - Held that - the show cause notice has been issued by the Additional Commissioner of Central Excise Rohtak who is not having jurisdiction over M/s RIBL. Whether the extended period of limitation is invocable or not? - Held that - As the demand is not sustainable on merits as well as on jurisdiction. Therefore we are not going into the issue of limitation. Appeal allowed - decided in favor of appellant.
|