2013 (12) TMI 1080

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... la, Commissioner (AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of duty of Rs. 59,11,719/- demanded from them for the period February 2006 to January 2007, interest thereon and a penalty imposed on the appellant. After perusing the records and hearing both sides, we find that the subject goods were manufactured by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .T. 239 (S.C)]. The learned consultant for the appellant has reiterated this case of the appellant. The learned Commissioner (AR) has reiterated the findings of the adjudicating authority. 2. After considering the submissions, we have found factual parity between the instant case and the case of International Auto Ltd. (supra). The apex court, in the cited case, held that the job-worker was not l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X