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TMI Blog2011 (8) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... inal adjudicating authority could not have been faulted with - It is settled law that while considering the stay petitions and waiver of pre-deposit, only prima facie case is considered and detailed examination of the facts and legal aspects are not done - Decided in favor of the assessee by way of remand to Commissioner (A) - E/596 of 2011 - - - Dated:- 9-8-2011 - Mr. B.S.V. Murthy, J. For Appellant : Shri S.C. Bhide, Consultant For Respondent : Shri R.S. Srova, JDR Per : Mr. B.S.V. Murthy; During the audit of the appellant company, it was noticed that during the period April 2006 to June 2009, the assessee was undertaking job work for other manufacturers on the inputs supplied by them and returning the same after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ince the impugned order has not considered the issue on merits and the original adjudicating authority had also confirmed the demand on the ground that the appellant had not produced the evidence that the principal manufacturers had paid duty, I consider it appropriate at this stage the appeal itself can be decided since the matter is short and decision required to be taken is only limited to the issue as to whether the appellant had produced the evidence or not before the original adjudicating authority and whether the appellant had taken the ground before the original authority/ appellate authority. 5. The original adjudicating authority has reproduced the defence taken by the appellant before him and the relevant Para is reproduced b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hwith. 6. The Para reproduced above clearly shows that the appellant had taken the ground that principal manufacturer had paid duty on the final products manufactured by them and appellant was doing job work on the inputs supplied and the prescribed procedure was being followed and necessary declaration has been furnished. Even in the brief facts of the case summarised by the original adjudicating authority, it has been stated that the appellant was manufacturing goods on job work basis on the inputs supplied by the principal manufacturers and cenvat credit reversal was proposed on the ground that finished goods cleared by the appellant on job work basis were to be treated as exempted goods and therefore, cenvat credit was not admissibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty on the goods manufactured on job work basis and even then they had indicated that the principal manufacturer had paid duty and they were not liable to pay duty in the light of the Larger Bench decision of the Tribunal in the case of Sterlite Industreis (India) Limited 2005 (183) ELT 353 (Tri. LB). If the department was to make allegation that the party did not have any evidence to show that principal manufacturer had paid duty, the conclusion arrived at by the original adjudicating authority could not have been faulted with. For invoking extended period, the grounds taken by the original adjudicating authority is that the assessee had not informed that they were utilising their own inputs and they were availing cenvat credit for doing j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 243) ELT 353 (Mumbai), which is only an order of stay and not a final decision. In this case of Tata Motors, the Hon'ble High Court had modified the stay order and directed the appellants to furnish a bond instead of pre-deposit. It is settled law that while considering the stay petitions and waiver of pre-deposit, only prima facie case is considered and detailed examination of the facts and legal aspects are not done. That being the position, the decision of the Larger Bench of the Tribunal in the case of Sterlite Industries (India) Limited which has been subsequently upheld by the Hon'ble High Court of Mumbai which rejected the appeal filed by the Revenue in their order dated 13.08.2008 is applicable. The original adjudicating authority h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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