2004 (11) TMI 449

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..... ecord, the appellant, during March 1995 sent Nylon Filament yarn from their factory without payment of duty under Rule 57F(3) to their job workers for further processing of the same to Tyre Cord Fabric. Their job worker, instead of sending the goods back to the appellant cleared the same for and on behalf of the appellant, for home consumption on payment of duty. The revenue s contention is that i .....

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..... which was amended with effect from 16-3-1995 permitted the job workers to clear the goods for home consumption on payment of duty. There is no dispute that the duty stands paid by the job worker. In this view of the matter the lower authority s insistence that the goods should come back to the appellant s factory, who should pay the duty on the same as per the provision of amended Rule 57F(3) is n .....

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