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TMI Blog2009 (3) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... of the impugned orders (i) OIO No. 10/2007 dated 31-3-2008 and (ii) OIO No. 11/2007 dated 31-3-2008, the applicants are required to pre-deposit the following amounts :- E/Stay/383/2008 in E/547/2008 (i) Duty: Rs. 1,37,00,571/- (ii) Penalty: Rs. 1,37,00,571/- E/Stay/384/2008 in E/548/2008 (i) Penalty: Rs. 13,70,000/- E/Stay/385/2008 in E/549/2008 (i) Duty: Rs. 31,40,607/- (ii) Penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he marking CKC are found embossed. Similarly, in respect of the other applicant also, the ornaments carried the mark of ABJ for identification. Revenue contends that this marking would mean that the jewellery is branded jewellery, which is liable for duty. The Commissioner held that the applicants are liable to pay Central Excise Duty and Education Cess on the branded jewellery. 4. The learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid either by the principal manufacturer or by the job worker. The learned Advocate relied on the following decisions, which hold that the person who actually manufacturers the goods should be considered as the manufacturer and not the supplier of raw materials. (i) CCE, Baroda v. M.M. Khambhatwala - 1996 (84) E.L.T. 161 (S.C.) (ii) J.K. Cigarettes Ltd. v. Superintendent of Central Excise - 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raw material supplier cannot be held as manufacturer. Moreover, mere embossing of the initial of the raw material supplier for easy identification cannot be equated with the affixing of brand name. In these circumstances, we order complete waiver of the pre-deposit of the amounts involved in the impugned orders and stay the recovery till the disposal of the appeals. No coercive measures to be take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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