2017 (8) TMI 993

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..... Harvinder Singh, AR, for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The appellant is in appeal against the impugned order. 2. The brief facts of the case are that the appellant is engaged in the manufacture of Glass Articles and Vacuum Flask and for manufacture of the same they were using silver nitrate. During the course of manufacturing, certain flasks are broken and .....

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..... pay duty. It is his submissions that the broken glass/cullets were given to the job worker who abstracted the silver sludge/waste and retained with him. These are the admitted facts. As the activity of manufacturing to silver sludge was not done by the appellant, therefore, the appellant is not liable to pay duty in terms of Section 2(f) of the Central Excise Act, 1944. To support his contention .....

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..... e appellant but by the job workers, therefore the duty is not payable by the appellant. Admittedly, when the appellant has not done any activity of manufacture of silver sludge, the appellant is not liable to pay duty. 7. In these circumstances, we set aside the impugned order, the appeal is allowed with consequential relief, if any. (Dictated and pronounced in the open Court)
Case laws .....

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