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TMI Blog2009 (1) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : K.K. Agarwal, Member (T)]. This is an appeal filed by Revenue. 2. Brief facts of the case are that respondents M/s. Siddhesh Engineers are engaged in manufacturing of Wiring Harness and Electrical Instrument Panels falling under Chapter Sub Heading 8537.00 of CETA, 1985. The respondents were claiming benefit of SSI exemption under Notification No. 1/93 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turing sales were to the extent of Rs. 46,28,255/- which included the above amount of 16,38,700/-. The show cause notice was confirmed by Asst. Commissioner who demanded duty amounting to Rs. 1,85,917/- with interest and also imposed penalty of equal amount under Section 11AC and confiscated land, property, machinery etc. under Rule 173Q(2) with option to redeem the same on Rs. 10,000/-. On appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion limit. It was submitted that under Notification No. 1/93 dated 28-2-93 the exemption is available when the value of clearances from the factory do not exceed Rs. 30 lakhs and since in this case the clearances made by the assessee on receipt of non-duty paid goods from job worker worth Rs. 16,38,700/- exceeded Rs. 30 lakhs then irrespective of the fact as who has manufactured the goods, the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Hon ble Supreme Court has in the case of Empire Industries and Ors. v. Union of India reported in 1985 (20) E.L.T. 179 held that in case job worker has manufactured the excisable goods, the liability to pay the duty is of job worker. This decision has been followed by Hon ble Supreme Court in the case of CCE, Baroda v. M.M. Khambatwala - 1996 (84) E.L.T. 161 (S.C.). The Tribunal has also in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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