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Commissioner of Central Excise & S.T. Ahmedabad Versus M/s. World Famous Clothing Company And Vice-Versa

Duty demand - Penalty u/s 11AC - Job works - Held that:- On perusal of the adjudication order it is seen that the adjudicating authority proceeded on the basis that the job workers are hired labourers and the assessee herein, is manufacturer of the goods and liable to pay duty as per the provisions of Section 2(f) of the Central Excise Act, 1944. We are unable to accept such a finding of the adjudicating authority for the reason that there is no allegation in the show cause notice that the job w .....

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, Appeal No. : E/791/2007 - Order No. A/11204-11205/2015 - Dated:- 12-8-2015 - Mr. P.K. Das, Member (Judicial) And Mr. P.M. Saleem, Member (Technical) For the Petitioner : Shri Paritosh Gupta, Advocate For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER Per : Mr. P.K. Das; The relevant facts of the case, in brief, as revealed from the show cause notice dated 20.07.2004 that M/s. World Famous Clothing Company (i.e. the Assessee) had sent fabrics for stitching on job work ba .....

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all the provisions of the Rules. The adjudicating authority confirmed the demand of duty of ₹ 2,67,516/- alongwith interest for the period 2003-04and imposed penalty equal amount of duty, under Section 11AC of the Central Excise Act, 1944. By the impugned order, the Commissioner (Appeals) upheld the demand alongwith interest and set-aside the penalty imposed under Section 11AC of the Central Excise Act, 1944. The assessee filed appeal against the demand of duty alongwith interest. Revenue .....

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law, and no excisable goods, on which any duty is payable, shall be removed without payment of duty from any place, where they are produced or manufactured, or from a warehouse, unless otherwise provided: Provided that the goods falling under Chapter 61 or 62 of the First Schedule to the Tariff Act, produced or manufactured by a job work, may be removed without payment of duty leviable on such goods under sub Rule (3), such duty shall be paid by the job worker on the date of removal of such goo .....

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