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Crompton Greaves Ltd Versus Commissioner of Central Excise, Mumbai – V

2017 (2) TMI 376 - CESTAT MUMBAI

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 placed by the first appellate authority .....

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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 11A of Central Excise Act, 1944 for the p .....

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ed 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 job-worker. Proceedings were initiated ag .....

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n 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 be addressed first. 5. It is claimed tha .....

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thout 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 (Prev), Mumbai [2003 (155) ELT 168 (Tri-Mumb .....

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ision 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 requiring the application of the principle o .....

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