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TMI Blog2024 (12) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, which had been passed in favor of the assessee and against the revenue, and remanded the matter to the High Court for reconsideration. 3. The Commissioner of Central Excise took the matter to Supreme Court, wherein, the Supreme court passed the following order:- " On going through the impugned judgment and order passed by the High Court, we find that the High Court failed to take notice of the aforesaid decision rendered by this Court in the connected matter. We believe that the attention of the High Court was either not drawn to the aforesaid decision by the Appellant herein or even by the respondent and being ignorant of the aforesaid decision passed by this Court, the High Court proceeded to hear the matter and passed the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cess duty, which had been upheld by the Tribunal and at the same time, the penalty was reduced. The reference was made on following question of law:- "Whether the job worker is liable to pay central excise duty when the job worker has received raw material against challans under Rule 57 F (2) of the Central Excise Rules, 1944?" 7. The identical issue was taken up by the Supreme Court after the High Court passed an order in favour of the revenue in the aforesaid reported case i.e. Kartar Rolling Mills v. Commissioner of Central Excise, New Delhi, (2006) 4 SCC 772, and the Supreme Court passed the following order:- "9. The Tribunal has rejected the first contention holding that the finding recorded by it in the order of remand regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and exigibility to the levy of excise duty having not been challenged, has become final and it is not open to the appellants to challenge the same. On the second point, we find that the appellants failed to bring any evidence on record to prove that the supplier of the raw materials had supplied the materials to them under the provisions of Notification No. 214/86. The conditions laid in the notification for its applicability were not satisfied. The finding recorded by the Tribunal and the authorities below on this point is a finding of fact which cannot be interfered with in the absence of any material to the contrary. Since the third point had not been raised before the Tribunal and has been raised before us for the first time, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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