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TMI Blog2014 (12) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... d by any trade notice or permission issued to a manufacturer - assessee submitted that there are several decisions taking a view that in cases like this there is no duty liability on the principal-manufacturer at all - Held that:- appellant has made out a prima facie case on merits. Accordingly, the requirement of pre-deposit is waived and stay against recovery of the dues during the pendency of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that the valuation of scrap is not correct and appellants were adopting ₹ 4000 per tonne for a long time but the job workers were actually selling the scrap at much higher price, proceedings have been initiated. During the period from January 2006 to June 2010, in the impugned order it has been held that appellant is liable to pay a differential duty of ₹ 39,81,418/- along with int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat duty is paid on the scrap by him. We find that the decision is applicable to the facts of this case. 3. Learned AR would rely upon the decision of the Hon'ble Supreme Court in the case of General Engineering Works vs. CCE: 2007 (212) E.L.T. 295 (S.C.). However, we find that this decision was rendered on an appeal filed against the decision of the Tribunal delivered on 21.1.1999 when the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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