2005 (6) TMI 495

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..... Shah and Jitu Motwani, Advocates, for the Appellant. Shri S.S. Bhagat, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)].- After hearing both sides, in this appeal, in a case made out of unaccounted manufacture and clandestine non duty removal it is found - (a) The case is built on - (i) Non entry in RG-I of 2522 L9 of PTY valued at Rs. 86,000/- (ii) Re .....

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..... n, this position in law has to be applied by determining the removals, if any, from by the appellant s factory and production. The findings of the goods being manufactured on job work may call for a duty demand on the job worker and not the appellants and their plea on this account is to be considered and findings arrived by the adjudicator. In this view of the matter, the order is set aside and t .....

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