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TMI Blog2010 (1) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of Commissioner (Appeals) No. 90(MPM) CE/JPR-i/2006 dated 3-4-2006. 2. Heard both sides. 3. The respondent is a manufacturer of cylinders falling under Chapter Heading 73.11 of Central Excise Tariff Act, 1985. They supplied hot rolled MS sheets to M/s. International Engineering and Manufacturing Pvt. Ltd. referred to as job worker and got foot rings and VS plates manufactured on job w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand from the job worker was made invoking extended period of limitation. The order for demand of duty on the job worker stands upheld by the Commissioner (Appeals) and by the Tribunal as well. Therefore, by implication, the ingredients of fraud, misstatement is there on the part of the job worker and therefore, the duty paid by job worker could not have been taken as credit by the respondents. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s : I also find that, penalty under erstwhile Rule 173Q had not been imposed, in the paraa 13 of the said order in original . The Adjudicating Authority of the said order in original has found that, there is no allegation in the show cause notice that goods manufactured by the party were even attempted to be cleared for anyother channel. However, an offence has been committed due to ignora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance, therefore, the question of invoking bar under Rule 9(1)(b) does not arise. The said Rule which provides for credit based on supplementary invoice bars passing of credit when duty became payable on account of any non-levy or short-levy by reason of fraud, collusion or any wilful misstatement or suppression of facts or contravention of any provisions of the Excise Act.............. or the rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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