2013 (12) TMI 107

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed Representative (DR) JUDGEMENT Per. Archana Wadhwa :- After hearing both the sides, we find that the appellants are engaged in the manufacture of Copper and Copper Alloy Circles/Sheets falling under Chapter 74 on job work basis for the manufacturers of utensils or handicrafts. As per Notification No. 4/97-CE dated 1/3/97 and subsequent Notification No. 5/98-CE dated 2/6/98, if the trimmed or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aintained any records for the manufacture of utensils etc., Revenue was of the view that the benefit of notification is not available to the appellant. Accordingly, proceedings were initiated resulting into confirmation of demand by the original Adjudicating Authority which stands upheld by the Commissioner (Appeals). Hence, the present appeal. 3. We have considered the submissions made by both t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... riginal Adjudicating Authority, we find that though the appellant's customers had initially refused having dealt with the appellant, but subsequently they produced certificates on record evidencing that the appellant had worked for them on job work basis and they have received sheets and circles which further stand used in the manufacture of utensils or handicrafts. The original Adjudicating Autho .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... icitor ground that such circles are intended for use in the manufacture of utensils and handicrafts. As such, as long as there is an intention to use the sheets and circles in the manufacture of utensils and handicrafts, the benefit of notification is required to be extended, without actually verifying as to whether such sheets/circle stand actually used in the manufacture of utensils/handicraft .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h insistence and in any case rejection of certificates produced by the customers on flimsy ground reflects upon the intention of the lower authorities to confirm the demand, which cannot be appreciated. 7. For the reasons recorded above, we set aside the impugned order and allow the appeal with consequential relief to the appellant. (Dictated and pronounced in open court)
Case laws, Decision .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X