TMI Blog2018 (11) TMI 1752X X X X Extracts X X X X X X X X Extracts X X X X ..... matter was remanded back for reconsideration. Appeal allowed by way of remand. - Excise Appeal No. 53091 of 2018 - Final Order No. 53586/2018 - Dated:- 2-11-2018 - Hon ble Shri Justice Dilip Gupta, President And Hon ble Shri C.L. Mahar, Member (Technical) Shri Kartikey Kulshreshtha, Advocate for the appellant. Shri R.K. Mishra, Authorized Representative (DR) for the Respondent. ORDER C.L. MAHAR :- The brief facts of the matter are that the appellant is engaged in the fabrication of bodies of motor vehicles falling under Central Excise Tariff Heading 87.02 of the First Schedule of the Central Excise Tariff Act, 1985. The appellants have been fabricating the tipper bodies for original equipment manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f central excise duty has been confirmed and interest amount has also been confirmed against the appellant. The appellant have approached the Commissioner (Appeals) who vide his order dated 27 April 2018 has confirmed the findings of the order-in-original. It has been the basic contention of the learned Advocate appearing for the appellant that the activity undertaken by the appellant does not amount to a job work as all the raw materials used for fabrication of the body on the duty paid chassis has been procured by the appellant himself and as per the explanation to Rule 10A which defines job workers saying that a job worker is a person engaged in manufacture of goods from inputs or goods supplied by the principle or by any person authoriz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue for the same has come up before Tribunal in appeal decided by this Hon ble Tribunal vide Final Order No. 57639/2017 dated 2.11.2017. Similar issue has already been decided by Hon ble Tribunal vide Final Order No. 52503-52504/2017 dated 4.7.2016, Final Order No. 52044- 52046/2017 dated 28.2.2017, Final Order No. 54975-54977/2016 dated 10.11.2016, Final Order No. 57639/2017 dated 2.11.2017 and Final Order No. 52167-52170/2018. In the final Order dated 2.11.2017, wherein the Tribunal observed as under: 4. After hearing Shri Hemant Bajaj and Dhruv Tiwari, learned advocates for the appellant and Shri H C Saini, learned DR for the department and on perusal of material available on record, it appears that identical issue has came up bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
