TMI Blog2018 (2) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... the value of these clearances can be foisted on to Hitech for the purposes of determining the value of clearances for SSI exemption - appeal allowed - decided in favor of appellant. - E/391 & 392/2008 - 42187-42188/2017 - Dated:- 21-9-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Venkatachalam, Advocate for the Appellant Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 82,50,213/- along with interest liability thereon for the periods 1.10.2001 to 31.3.2002 and 1.10.2001 to 31.3.2006 and also proposed to impose penalty on Hitech as also on the Managing Director Shri Ramesh Mahalingam. After due process of adjudication, the Commissioner vide impugned order dated 13.5.2008 reduced the demand of differential duty liability to ₹ 19,17,299/- along with inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 19,41,821/- is only related to such clearance on job work basis of pouches. He also pointed out that the appellants were only engaged in lamination and printing of the raw materials supplied by the customers. However, since they did not have the facility of making pouches, these raw materials were further sent to another job worker for the purpose of making the same. He submits that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts have been supplied by the customers themselves. In such a situation we do not find any reason why, when the goods have been manufactured on job work basis and returned to the customers and job charges have been collected as indicated in the show cause notice, how the value of these clearances can be foisted on to Hitech for the purposes of determining the value of clearances for SSI exemption. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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