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2015 (11) TMI 458 - CESTAT MUMBAI

2015 (11) TMI 458 - CESTAT MUMBAI - 2016 (332) E.L.T. 187 (Tri. - Mumbai) - Job work - Valuation - whether the value of the jobwork undertaken by the appellant for Swojas is liable to be included in the value of clearances made by the appellant and deny him the benefit of Notification No.1/93 holding appellant as manufacturer - Held that:- appellant is manufacturer of various dairy equipments and claims benefit of small scale exemption No. 1/93 and also undertakes jobwork. It is seen from the re .....

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ity that arises on the dairy equipments manufactured as job work by the appellant, will be discharged by Swojas. On such categorical declaration and undertaking given by Swojas no demand is raised on Swojas. We find that the provisions of Notification No.84/94 are clear when read indicates that if any duty liability that arises on the goods manufactured on job work basis under the said Notification, is to be demanded from the supplier of the raw material. In the case in hand, the supplier of the .....

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For the Respondent : Shri N.N. Prabhudesai, Supdt. (AR) ORDER Per: M.V. Ravindran This appeal is directed against order-in-appeal No. PII/BKS/521/2004 dated 19.11.2004. 2. Despite notices, none appeared for the appellant during the earlier proceedings. On 17.08.2015, the Bench directed the Registry to issue notice through the office of the Commissioner (A.R.) and place on record the acknowledgement from the appellant assessee. We were informed and note that the notice for todays hearing was ser .....

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gation was carried out by the Anti Evasion Branch and they found that appellant herein, in addition to the products manufactured and cleared for themselves were also undertaking jobwork for one M/s Swojas Energy Foods Pvt. Ltd. (Swojas in short) and did not include the value of clearances made to such Swojas and if such value is included, the claim for the benefit of exemption under Notification dated 28.02.1993, is not applicable. Show-cause notice was issued for demanding duty, interest thereo .....

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nd reduced the penalty under Section 11AC to ₹ 19,377/- and upheld the order of demand of interest under Section 11AB of ₹ 19,377/- and set aside the penalty of ₹ 10,000/- and has also set aside the confiscation of plant, building etc. 3.1 Revenue has not filed any appeal against the setting aside the penalties, confiscation and reduction in demand as made by the first appellate authority. 4. On perusal of the Grounds of Appeal filed by the appellant we find that the main conte .....

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that the procedure to be followed under Notification 83/94 and 84/94 are not followed by the appellant as well as Swojas. It is his submission that in the absence of any evidence to show that Swojas had filed a declaration to the authorities having jurisdiction over the appellants factory, it cannot be considered that appellant was doing jobwork for Swojas. 6. We have considered the submissions made by the learned D.R and perused the records. 7. The issue that arises our consideration is that w .....

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