TMI Blog2012 (8) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly followed the job work procedure by manufacturing the intended product by making use of raw materials supplied by M/s Telco as well as inputs procured by the appellant themselves, and supplying the product to M/s Telco on payment of duty. The invoice issued in connection with the clearance of the job worked goods clearly indicated the amount of duty paid by the appellant on the cost of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examined the records and heard both sides. 2. The impugned demand is in respect of goods manufactured by the appellant as job worker for M/s Telco Ltd. and supplied to them on payment of duty during the period from June 1995 to March 1998. For the purpose of payment of duty on the job-worked goods, the cost of raw materials supplied by M/s Telco had not been included. The impugned demand is on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule. The appellant accordingly followed the job work procedure by manufacturing the intended product by making use of raw materials supplied by M/s Telco as well as inputs procured by the appellant themselves, and supplying the product to M/s Telco on payment of duty. The invoice issued in connection with the clearance of the job worked goods clearly indicated the amount of duty paid by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er considering the grounds of this appeal, we have found a formidable case for the appellant on the ground of limitation. There is no evidence of the appellant having suppressed material facts with intent to evade payment of appropriate duty of excise on the job-worked goods. Hence we hold that the entire demand of duty is time-barred. The appeal is allowed on the said ground. (Pronounced and di ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
