TMI Blog2017 (5) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay Central Excise Duty or with penalty. Larger Bench has prescribed that the duty liability arose prior to 01.03.2001 at the end of job worker. No duty liability would therefore arise at the end of principal manufacturer prior to 01.03.2001. Thus the goods which were lying in stock of the appellant cannot be charged to duty once again. Appeal allowed - decided in favor of appellant. - E/1422/07 - A/86898/17/EB - Dated:- 19-4-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri R.B. Popat, CA for the appellant Shri H.M. Dixit, AC (AR) for the respondent ORDER Per: Raju This appeal has been filed by M/s. Alternate Clothing Co. against confirmation of demand of duty. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SSI prescribed under law. He pointed that they never had a factory premises to 01.04.2001 and therefore the goods cannot be considered to be manufactured by them. The duty imposed on 01.03.2001 on goods bearing a registered brand name and there was no duty whatsoever on the goods cleared on unregistered brand name. He pointed out that the brand name used by them was not registered and there is no such allegation in the show-cause notice or the impugned order. He argued that the case is squarely covered by the decision of the Larger Bench of Tribunal in the case of K. Prashant Ent. 2004 (173) ELT 201. 3. Ld. AR relies on the impugned order. He further pointed out that the circular no.B.4/5/2001-TRU dated 30.04.2001 prescribed as foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be removed without payment of duty leviable thereon and the duty of excise leviable on such goods shall be paid by the person referred to in sub-rule (3) as if such goods have been produced or manufactured by him, on the date of removal of such goods from his premises registered under Rule 9. Sub-rule (3) provides that notwithstanding anything contained in sub-rule (1), every person who gets the goods, falling under Chapter 62 ..........., produced or manufactured on his account on job work, shall pay the duty leviable on such goods, at such time.... Proviso to sub-rule (3) provides that such person may authorise the job worker to pay the duty leviable on such goods on his behalf. From the language of the above Rule under which duty liab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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