9911796707
TMI Blog2024 (6) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty under sections 77 and 78 of the Finance Act, 1994 [ the Finance Act]. 2. The appellant claims that it is engaged in the manufacture of marble slabs/tiles by converting the marble blocks into slabs by sawing them and then subjecting them to the process of edge cutting, crack filling and polishing. The appellant further claims that it is involved in the above process in respect of marble blocks purchased by the appellant as well as for orders on job work basis from others and is registered under the Central Excise Act. The appellant further claims that as the marble is classified under Chapter Heading 2515, the process would amount to manufacture as per Note VI of Chapter 25 of the Central Excise Tariff and the appellant would n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said job work is included in their excisable turnover and has paid excise duty on such turnover. In this regard, I find that appellant has failed to establish the same as neither in the ER-3 filed by the appellant. they have mentioned/included such job work nor have they provided any contract between principal manufacturer and themselves as job worker. Moreover, they have not submitted any invoice raised regarding this job work. Therefore, I find that the contention of the appellant that the amount of job work is included in the excisable turnover and exempted under Clause (c) of the Serial No. 30 of the Notification No. 25/2012 dated 20-06-2012 is without any bases and is not acceptable. 5.3 I find that the appellant contested that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of the definition of 'Business Auxiliary Service' itself or under the Notification dated 20.06.2012. 6. A perusal of the order passed by the Assistant Commissioner shows that reliance has been placed upon a report dated 09.01.2017 submitted by the Range Officer regarding verification of certain documents including, RG-I, job work details, ledger account from which the Range Officer concluded that there was no correlation between ER-3 returns and the documents submitted by the appellant. The order also mentions that the contention of the appellant that the amount received for job work was already included in the excisable turnover and duty had also been paid on the same was not justified. 7. The contention of the learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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