2008 (7) TMI 645

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..... ]. - This appeal was filed by the department, represented today by the ld. JCDR. There is no representation for the respondents. The notice of hearing issued to them has returned with the postman s remark left . The ld. JCDR has urged that the appeal be disposed of on merits. 2. The respondents manufactured certain excisable goods, on job work basis, out of raw materials supplied by M/s. Si .....

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..... Commissioner (Appeals).The appellate authority held that the job worker could not be subjected to duty for non-observance procedural formalities either by himself by the principal manufacturer of final products as long as the job-worked goods had been used in the manufacture of final products and these products were cleared on payment of duty. On this basis, the assessee s appeal was allowed and .....

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..... the benefit of the above Notification could not be denied to the job worker by mere reason of such minor procedural defects. We are in full arrangement with the decision of the ld. Commissioner (Appeals). Hence there is no question of demand of duty from, or of imposition of any penalty on, the respondents. The impugned order is sustained and this appeal is dismissed. (Dictated and pronounced i .....

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