TMI Blog2015 (10) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... inority view of the said decision. We find that the Hon’ble Supreme Court upheld the majority view in the case of M/s Cosme Farma Laboratories Ltd (2015 (4) TMI 355 - SUPREME COURT). - facts of the present case are identical to the case of Cosme Farma Laboratories Ltd (supra). Hence, the impugned order passed by the Commissioner cannot be sustained - Decided in favour of assessee. - Appeal No.E/733-745/2008 - Order No.A/10375-10387/2015 - Dated:- 23-4-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant: Shri Anand Nainawati, Shri S.J. Vyas - Advocates For The Respondent: Shri K. Sivakumar, Authorised Representative Per: P.K. Das 1. These appeals are arising out of a common order and therefore, all are taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts/job workers. 4. The learned Advocate on behalf of the Appellants contested the demand of duty alongwith interest and penalty on jurisdiction, limitation and merit. He submits that the issue involved in this case is already decided by the Hon ble Supreme Court in favour of the Appellant in case of Commissioner of Central Excise, Goa Vs M/s Cosme Farma Laboratories Ltd dt. 07.04.2015 in Civil Appeal No.1761 of 2007. He further submits that the Tribunal in case of M/s Cosme Remedies Ltd Vs Commissioner of Central Excise, Goa - 2006 (203) ELT 567 (Tri-Bom) on the identical issue, allowed the appeal of the assessee. The Appellant produced the Tribunal order before the Adjudicating authority. It is submitted that the Adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also discussed the other decision of Hon ble High Court on the identical issue in the case of Indica Vs UoI - 1990 (50) ELT 210 (Guj.). He also drew the attention of the Bench to the relevant portion of the Adjudication order and other decisions. 6. After hearing both the sides and on perusal of the records, we find that the issue is no more res integra in view of the decision of Hon ble Supreme Court in the case of Cosme Farma Laboratories Ltd (supra). We find that on the identical issue, the Tribunal in the case of Cosme Remedies Ltd by majority decision held as under:- 28.?As regards the view taken by learned Member (Technical) and Member (Judicial), I find that the agreement between the loan licensee and the job worker is very ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hon. The reference is accordingly answered that appeals are to be allowed as held by Member (Technical). 7. In the impugned order, the Commissioner observed that though by majority, it was held by the Tribunal that the actual processor of the goods was the manufacturer and that the duty demanded on the price at which the raw material supplier sold the goods, was not sustainable, the Department has filed a Civil Appeal before Hon ble Supreme Court. The Adjudicating authority proceeded on the basis of the minority view of the said decision. We find that the Hon ble Supreme Court upheld the majority view in the case of M/s Cosme Farma Laboratories Ltd (supra). It has been held as under:- 23. Once it has been determined that the job wor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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