1999 (8) TMI 161

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..... der per : Justice K. Sreedharan, President]. - This is an application praying for suspending the pre-condition of deposit for entertaining the appeal. Appellant, it is alleged, is a manufacture of Axle Beam Assemly which is a component part of tractors manufactured by Punjab Tractors Ltd. While carrying out this job work of manufacturing Axle Beam Assemly, they did not include the value of Axle .....

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..... kers also, notices were issued as was done in the case of the appellant, but the Commissioner exonerated those two job workers from the liability to pay duty on the value of bushes fitted to the Axle Beam Assembly. Orders passed by the Commissioner (Appeals) in the case of those job workers are on record. Those orders passed in April and May, 1999 have not been challenged by the Revenue till date. .....

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