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TMI Blog2006 (3) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture of metal and wooden furniture taken up as project work for big industries, corporate offices, banks, insurance companies, Government undertaking offices etc. without following central excise procedure and evading central excise duty thereon. The demand has been worked out after allowing SSI exemption, and the period of demand is 1994-95 to 1997-98. They also challenged the penalty of Rs. 2,27,806/- imposed under Rule 173Q of the Central Excise Rules, Rs. 3,55,532/- under Section 11AC of the Central Excise Act (totally equal to duty amount) levy of interest under Section 11AB of the Act and the confiscation of plant, building, land and machinery with option to redeem it on payment of fine. Shri Mistry, partner of Mistry Brothers i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e raising all bills upon the partnership firm. However, to our minds, this is not sufficient for holding that the carpenters are to be treated as independent job workers/manufacturers as who ever does any work, whether hired labourers or independent job workers, can raise bills for the payment due to them. This aspect has also been considered by the Tribunal in Interscape v. CCE, Calcutta [2001 (135) E.L.T. 942], wherein it has been held that mere raising of bill at rate contract basis instead of daily wage basis itself is not sufficient to imply that labour contractors are manufacturers. Moreover at the time of visit to the premises of the partnership firm, officers found that there were equipments like Drilling Machine, Circular Electric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Fifty nine thousand Eight hundred twenty seven only) which is shown as the duty payable for 1997-98 as per Appendix I to the impugned order. 4. We also accept the submission that the price declared by the appellant represents the cum duty price and the benefit of reduction of duty there from has to be extended to them, in the light of the decision of the Larger Bench of the Tribunal in Srichakra Tyres Ltd. v. CCE [1999 (108) E.L.T. 361 (Tribunal) = 1999 (32) RLT 1] which has been upheld by the Apex Court as seen from [2002 (141) E.L.T. 3 (S.C.)]. Similarly, abatement of Sales Tax from the clearance value is to be given as the appellants have shown details of payment of Sales tax in their written submission filed before the Commissioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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