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Sterlite Industries (India) Ltd. Versus Commissioner of Central Excise, Tirunelveli

2017 (6) TMI 424 - CESTAT CHENNAI

Whether appellants are liable to pay duty on the processed loss occurred during job work? - Held that: - Section 3 of the CEA, 1944 stipulates that duty is to be levied on the goods manufactured and that there is no provision for charging duty on invisible losses - the issue whether appellant is liable to pay duty on the burning loss occurred in the job worker unit has been well settled in favor of the assessee in their own case - appeal allowed - decided in favor of appellant. - E/63/2007 - .....

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their job worker unit located at Silvasa for conversion of the same into Copper Cathode and Continuous Copper Rod. They cleared the above mentioned final product from the job worker's premises itself after payment of duty but the duty for the above said goods is discharged at Tuticorin. They obtained permission from the Commissioner of Central Excise for transfer of the anode to the job worker unit at Silvasa. As per the directions, the appellant had executed necessary bond and furnished ban .....

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y. After due process of law, the adjudicating Commissioner confirmed the duty and interest but dropped the penalty. 3. Being aggrieved, appellants are before this Tribunal. 4. On behalf of appellant, learned counsel Shri G. Krishnamurthy submitted that for the earlier periods as well as subsequent periods, the said issue has been held in favour of the appellant by the Tribunal, Commissioner (Appeals) as well as adjudicating authorities. He submitted that vide OIA No.64/2009 dt. 26.2.2009 for the .....

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d to the question whether the issue has been covered by the judgment passed by the Tribunal, Commissioner (Appeals) as well as Adjudicating Authority for the different periods as stated above, a letter dt. 02-06-2017 has been produced by Ld. A.R stating that orders passed by the Commissioner (Appeals) and adjudicating authority as stated above has been accepted by the department and no further appeal has been filed by the department. 6. On the submissions made by both sides, we find that the iss .....

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for charging duty on invisible losses. Again with regard to the condition imposed in the permission letter the observation is as under : "22. The condition based on which demand has been raised reads as follows : "Any loss on account of whatever may be reasons to the semi-processed inputs being moved in terms of this permission either during transit or in the process of manufacturing by the job worker at the prescribed premises the duty liability thereon solely lies on your account and .....

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