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TMI Blog2014 (10) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... yed, the co-appellants would also get the same relief. - Decided in favour of assessee. - Appeal No.E/89503, 89538 to 89540, 89551, 89832 & 89833/13 - - - Dated:- 1-4-2014 - P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : Shri D H Nadkarni, Shri Prasad Paranjape, Shri Vishal Agarwal, Shri S Naryanan, Advs. For the Respondent : Shri Shobha Ram, Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeals and stay petitions are directed against Order-in-Original No. Belapur /36 /BEL-II/R-I/Commr/KA/2013-14 dated 23.08.2013 passed by the CCE, Belapur Commissionerate. Vide the impugned order, the learned adjudicating authority has confirmed a duty demand of ₹ 9,07,83,384/- on the main appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... negotiated price which was based on cost plus profits, they discharged the excise duty liability. The department's contention is that the appellant is a job worker of the brand owner. The ld. Counsel submits that as per the definition of job-worker under Rule 10A of the Central Excise Rule, 2002 for the purpose of this Rule, job-worker means, a person engaged in the manufacture or production of goods on behalf of the principal manufacturer and from any inputs/goods supplied by the said principal manufacturer or by any other person authorized by him . In the present case, the principal manufacturer has not supplied the goods. The major raw material is procured from the Petroleum Marketing Companies. Similarly the additives are also pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on the co-appellants under Rule 26 of the Central Excise Rule, 2002 is not sustainable in law. 3. The ld. Commissioner (A.R.) appearing for the Revenue, on the other hands, submits that as per the agreement entered into between the appellant and the brand owner, the appellant was necessarily required to purchase the raw materials from the specified vendors. The price of the goods so purchased were also negotiated by the brand owners and therefore, the vendors, who are supplying the input/raw materials, have to be treated as persons authorized by the brand owner and therefore, the transaction would come under the provisions of Rule 10 A of the Central Excise Valuation Rules. He also submits that what the appellant gets in this transacti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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