2002 (2) TMI 487

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..... r per : V.K. Agrawal, Member (T)]. In this Appeal filed by M/s. Ginvic Steels Pvt. Ltd., the issue involved is whether Central Excise duty is payable by them on the alloy steel ingots manufactured by the job worker out of the raw materials given by them under the Notification No. 214/86-C.E. 2. Shri Gagan Kohli, learned Advocate, submitted that the Appellants manufacture alloy steel forged .....

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..... s given to them thereafter; that the demand is hit by time limit; that as the ingots had been manufactured by the job worker, duty is not payable by them. He finally submitted that on 17-12-97 the work was going on in the factory and as such the question of pasting the notice on the gate does not arise; that under Section 37C of the Central Excise Act, any notice is first to be served by tendering .....

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..... ed by them. The department on the other hand contends that the notice was pasted on the gate of the factory the same day under a panchnama. This fact has to be first established as it has a bearing on the question as to whether the demand of excise duty is within the time limit specified in the Central Excise Act. We, therefore, remand the matter to the Adjudicating Authority with the direction to .....

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