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2017 (2) TMI 376 - CESTAT MUMBAI

2017 (2) TMI 376 - CESTAT MUMBAI - TMI - Jurisdiction - Benefit of N/N. 214/86-CE dated 25th March 1986 - job-work - Held that: - this aspect was brought to the notice of the first appellate authority who was disinclined to accept that plea on the ground that ‘comity of courts’ suffices to confer jurisdiction on the adjudicating authority by relying on the decision of the Tribunal in Pushpit Steels Pvt Ltd v. Commissioner of Customs, Kochi [2000 (8) TMI 553 - CEGAT, CHENNAI] - The interpretation .....

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) And Shri C J Mathew, Member (Technical) Shri T C Nair, with Shri Nitin N Mehta, Advocates for the appellant Shri N N Prabhudesai, Superintendent (AR) for the respondent Per: C J Mathew: M/s Crompton Greaves Ltd is in appeal against order-in-appeal no. BR(478)136/(MV)/2005 dated 20th September 2005 of Commissioner of Central Excise (Appeals), Mumbai Zone-I disputing the dismissal of their appeal against the confirmation of demand of ₹ 23,12,213/- as duties of central excise under section .....

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benefit of notification no. 214/86-CE dated 25th March 1986 which exempts job-worker subject to fulfilment of conditions, viz. either payment of duty on final product or compliance with rule 57 F of Central Excise Rules, 1944. While job-workers are, indeed, exempt from payment of duties of central excise at their option, such exemption is subject to discharge of duty liability by the principal manufacturer and on undertaking to that effect furnished to the authority having jurisdiction over the .....

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in addition to fastening duty liability on the job-worker, also confirmed duty liability on the appellant for the same goods that were held to be liable in the hands of the job-worker besides imposing penalty as narrated supra. 4. Heard Learned Counsel for appellant who agitated the impropriety of the order of the original authority in having transgressed his jurisdictional limits to confirm the demand on them and the disregard of the plea by the first appellate authority. Hence, that issue must .....

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s been confirmed against the appellant without proper authority of law. 6. We observe that this aspect was brought to the notice of the first appellate authority who was disinclined to accept that plea on the ground that comity of courts suffices to confer jurisdiction on the adjudicating authority by relying on the decision of the Tribunal in Pushpit Steels Pvt Ltd v. Commissioner of Customs, Kochi [2001 (130) ELT 520 (Tri-Chennai)] and in Orient Arts & Crafts v. Commissioner of Customs (Pr .....

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11A of Central Excise Act, 1944. That decision has no bearing on the matter before us. The two decisions of the Tribunal, which while relied upon in the impugned order, relate to acknowledged authority of different subordinate formations of the Central Board of Excise & Customs over the same geographical areas owing to the specific and specialised mission entrusted to Directorate of Revenue Intelligence and the Preventive Commissionerates. That overlap does exist in the Customs territory req .....

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