2011 (4) TMI 140

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..... bsp; The lower appellate authority whose order is challenged by the Revenue in the present appeal, has relied upon the Tribunal s decision in the case of the same assessees reported as 2004 (178) ELT 423 (Tri.-Del.), to set aside the demand of Rs.33,31,224/- and penalty of Rs. Eight lakhs confirmed and imposed against the appellants by the adjudicating authority.   2. The Revenue s submissi .....

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..... paid for by the job; piece work. Mere facts that the suppliers were using their own raw-material for supplying parts of washing machines, cannot take them away from the category of job worker. Sub-rule (8) of Rule 57S of the Central Excise Rules, 1944 clearly provides that a manufacturer may, with the permission of the Commissioner and subject to such terms and conditions and limitation as he may .....

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..... se decisions, we set aside the impugned order and allow all the appeals.   we see no ground to interfere with the same and accordingly, uphold the impugned order and reject the appeal.   3. The cross-objection is dismissed as it is only in the nature of counter to/reply to the Revenue s appeal.   (Order dictated and pronounced in the open Court)  
Case laws, Decisio .....

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