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TMI Blog2012 (9) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... y the officers, they were not produced before the authorities below - fact of production and clearance of goods on job work basis can be substantiate from the parallel records maintained by their sister unit - matter remanded to the original adjudicating authority for de novo adjudication. - E/1567/2009 - A/1806/2010-WZB/AHD - Dated:- 22-10-2010 - Ms. Archana Wadhwa, J. REPRESENTED BY : Shri Vinay Kansara, Advocate, for the Appellant. Shri J.S. Negi, SDR, for the Respondent. [Order]. The appellant is engaged in the manufacture of chemicals falling under Chapter 28 29 of the Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise Officers on 9-2-2000, who conducted various checks and verificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L 290267=00 He submits that the demand against Sl. Nos. 3 4 of the above table stands dropped by Commissioner (Appeals) in his favour. As regards confirmation of demand of duty in respect of Sl. Nos. 5 6, he accepts the allegations and the consequent confirmation of demand and imposition of penalty. As regards Sl. No. 2, keeping in view the small quantum of duty, the same stands accepted by the learned advocate. 3. The dispute required to be decided in the present appeal is as regards the clearance of the appellant s final product sodium hypochloride. As per the Revenue, the same stands cleared to M/s. Heranba Industries, the appellant s sister unit, without payment of duty. According to the appellant, the same w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to prove that the goods were manufactured on job work basis. Fourthly, the appellants could have proved that duty on these goods were ultimately paid by the principal manufacturers but they have failed to do so. For these reasons, I hold the view that the liability to pay duty on these final products vested with the appellants only and that they have correctly paid the duty amounting to Rs. 1,47,756/-, of course, after the case of evasion was detected by the department. On this issue, the lower authority s order is sustainable. 4. As against the above findings of Commissioner (Appeals), appellants have contended that they had maintained proper records and the goods were cleared under challans to their sister unit. Inasmuch as all their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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