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TMI Blog2008 (5) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... se duty from 1-1-1987 to 31-7-1990 and another notice dated 25-3-1991 demanding duty for the period 1-8-1990 to April 1992 to SIL. After replies were sent to those show cause notices by SIL, the Collector, Central Excise, through his order dated 25-11-1991, dropped further proceedings on the said show cause notices dated 17-1-1991 and 25-3-1991 holding that stators received by SIL from the job workers had all the essential characteristics of fully manufactured goods and that no new product emerged from the service centre of SIL. Questioning the said order of the Commissioner, the Excise Department preferred an appeal to the Appellate Tribunal, which after hearing the said appeal along with another appeal preferred by the Commissioner, through a common order dated 24-11-1997 held that the process undertaken by SIL amounted to manufacture of stators and so it is liable to pay excise duty and penalty. Aggrieved thereby the respondent preferred appeals to the Supreme Court under Section 35L(b) of the Act. During the pendency of the appeals before the appellate Tribunal and the Supreme Court, Central Excise officials periodically issued eleven show cause notices to SIL, Siel Limited etc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial question of law arises for consideration in these appeals, and as the finding of fact recorded by the Tribunal on the basis of the material on record cannot be interfered with or disturbed by this court as held in O.R.G. Systems v. Collector of Central Excise, Vadodara - 1998 (102) E.L.T. 3 (S.C.) and Rallis India Ltd. v. State of Tamil Nadu - 1999 (114) E.L.T. 5 (S.C.) these appeals are liable to be dismissed as not maintainable in this Court. He also relied on Navin Chemicals Manufacturing & Trading Co. Ltd. v. Commissioner of Customs - 1993 (68) E.L.T. 3 (S.C.), Sterlite Optical Technologies Ltd. v. Commissioner of Central Excise - 2007 (213) E.L.T. 658 (Bom.), Commissioner of Customs and Central Excise v. Primella Sanitary Products (P) Ltd. - 2002 (145) E.L.T. 515 (Bom.), Ujagar Prints v. Union of India - 1988 (38) E.L.T. 535 (S.C.), Commissioner of Central Excise, Baroda v. M.M. Khambhatwala - 1996 (84) E.L.T. 161 (S.C.), Pawan Biscuits Co. (Pvt.) Ltd. v. Commissioner of Central Excise - 2000 (120) E.L.T. 24 (S.C.) and Ashok Leyland Ltd. v. Commissioner of Central Excise - 1993 (68) E.L.T. 65 (Mad.). Finally he also relied on Commissioner of Central Excise, Bangalore v. M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outer lamination bundles, cable assembly, insulation material polyester thread supplied to them by the predecessors in interest of the respondent and that it is for the job workers to procure Oxygen gas, Acetylene Gas, Welding rods. The Annexures appended to the purchase orders contain the following note : "The contract is on a principal basis. There is no financial relationship between the company and the job worker what so ever. The company has no interest in the business/manufacturing activity of the job worker except to the extent of the present job work given under this order. The job worker is at liberty to carry on any manufacturing activity for any other company or individual. The company will not undertake any supervision of the manufacturing activity of the job worker and shall not have any control over the working of the manufacturing activity of the job worker. The job worker will himself enjoy the profit or loss arising as a result of the job work undertaken. The goods rejected by the company as defective may be disposed off by the job worker if the same is not repairable. The company does not provide any financial assistance to the job worker for carrying on his ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; relating to the rate of duty of excise for the time being in force, whether under the Central Excise Tariff Act, 1985 (5 of 1986), or under any other Central Act providing for the levy and collection of any duty of excise, in relation to any goods on or after the 28th day of February, 1986; or (b) relating to the value of goods for the purposes of assessment of any duty of excise in cases where the assessment is made on or after the 28th day of February 1986; or (c) Whether any goods are excisable goods or whether the rate of duty of excise on any goods is nil; or (d) Whether any goods fall under a particular heading or sub-heading (of the First Schedule and the Second Schedule) to the Central Excise Tariff Act, 1985 (5 of 1986), or the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), or the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), or that any goods are or not covered by a particular notification or order issued by the Central Government or the Board, as the case may be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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