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2017 (9) TMI 496 - CESTAT ALLAHABADJob-work - goods sent to job-worker for processing and received back - case of Revenue is that Central Excise duty should have been paid by them before the goods were sent for job work - Held that: - it is an admitted fact that the goods on which Central Excise duty amounting to ₹ 48,07,703/- was demanded were the goods on which appropriate Central Excise duty was paid before clearance from the factory after being received from the job workers - through the said SCN dated 25/09/2009 Revenue has raised the demand of Central Excise duty on the goods which have already suffered Central Excise duty. Such type of demand of Central Excise duty on the goods on which Central Excise duty was already paid is not provided for in Central Excise Act, 1944. Therefore, the SCN is not sustainable - appeal allowed - decided in favor of appellant.
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