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TMI Blog2018 (1) TMI 1469X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - The fact of the case is that the Appellant is factory premises was visited by the preventive officers and it was found that the Appellant through contractors were engaged in manufacture of building structurals viz. columns, trusses, purlins, side runners, etc. and accessories, equipments such as transfer car, charging buckets, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent in case of Richardson & Cruddas Ltd. - 2012 (280) E.L.T. 249 (Tri.), Raymond Ltd. - 2014 (302) E.L.T. 415 (Tri.), Maruti Udhyog Ltd. - 2001 (134) E.L.T. 188 (Tri.), Heinz (India) Pvt. Ltd. - 2005 (183) E.L.T. 181 (Tri.). 4. We have gone through the appeal memo and the impugned order. We find that the adjudicating authority has confirmed demand on the ground that the manufacturing activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on whether the producer or manufacturer is or is not owner of the goods is not determinative of the liability." The Tribunal in case of M/s. Agauta Sugar - 2001 (138) E.L.T. 378 (Tri.) and Gwalior Chemicals Ind. Ltd. - 2004 (172) E.L.T. 186 has held that in absence of job worker being hired labour no duty can be demanded. We find that in the impugned order it nowhere has been shown that the job wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also not considered properly. Therefore we set-aside the impugned order and remand the matter to the original adjudicating authority to pass a fresh order after verifying the facts and following the settled legal position on all the above issues.
5. The appeal is allowed by way of remand to the original authority.
(Pronounced in Court on 30-1-2018) X X X X Extracts X X X X X X X X Extracts X X X X
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