2000 (10) TMI 408 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal by Shri Gowri Shankar. The Commissioner confirmed duty demand but penalty and confiscation were set aside. The appellant did not process fabrics but passed them to a processor. Duty cannot be demanded under Rule 9(2) as the appellant is not the manufacturer. Notification 305/77 required the supplier to declare goods value and sale price to job worker, but this does not make the appellant the manufacturer. The duty was not required to be paid by the appellant. The impugned order was set aside.