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2015 (10) TMI 1140 - CESTAT CHENNAI

2015 (10) TMI 1140 - CESTAT CHENNAI - TMI - 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 a limited remand of the matter is made to determine the assessable value of the ingots, then there may not be difficulty to work out duty liability of TAPL. Ld. Counsel at this stage says that ld. adjudicat .....

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K P Muralidharan, AC (AR) ORDER Per: D N Panda: 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. (TAPL) which is in appeal No. E/798/2004. Appellant TSIPL cleared its goods duty free on the basis of Notification No. 7/97-CE dated 01.03.97.Applicability of this notification remained unquestioned on the f .....

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ots cleared by TAPL not suffering duty, appellant 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 liability on the ingots is concerned. Records reveal that ingots manufactured by TAPL was using inputs supplied by TSIPL. Ingots became altogether a different product for dutiability. When TAPL was manufactur .....

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