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M/s Talent Steel Industries Pvt Ltd, M/s Talent Alloys (P) Ltd Versus Commissioner of Central Excise, Coimbatore

2015 (10) TMI 1140 - CESTAT CHENNAI

Duty demand - Benefit of notification No. 7/97-CE dated 01.02.97 - Held that:- when TAPL becomes liable to duty, then such liability in its hands should be determined in accordance with law following the due process of natural justice. Therefore, if .....

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icability of notification No. 214/86-CE dated 25.03.86 TAPL. So also he has to examine applicability of notification No. 7/97-CE dated 1.3.97. Ld. adjudicating authority shall accordingly do well to examine this aspect during re-adjudicating the matt .....

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nda: Both the appeals No. E/797/2004 and E/798/2004 when heard analogous it reveals that appellant M/s. Talent Steel Industries Pvt. Ltd. (TSIPL) was manufacturer of bars and rods using ingots received from its job worker M/s. Tata Alloys Pvt. Ltd. ( .....

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s undergone suffering of duty. 2. The factual situation was that the appellant TSIPL was the procurer of scraps and sending the same to TAPL for conversion thereof to manufacture ingots for the former because TSIPL had no furnace for manufacture of i .....

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llant is not entitled to benefit of notification No. 7/97-CE dated 01.02.97. 3. The adjudication orders passed in the case of TAPL and TSIPL arose out of the self same cause. Therefore, adjudication of TSIPL has a bearing on TAPL in so far as duty li .....

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eniable. But, no duty being paid by TAPL, the finished goods made by TSIPL using ingots received from TAPL shall not ipso facto bringing the appellant TSIPL to duty liability on rods and bars manufactured by TAPL which were exempt from payment of dut .....

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iable to duty. 5. At this stage, ld. Counsel says that when TAPL becomes liable to duty, then such liability in its hands should be determined in accordance with law following the due process of natural justice. Therefore, if a limited remand of the .....

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