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TMI Blog2015 (10) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... pany by name Nypro Forbes Products Private Limited for carrying out certain job works. The goods were handed over after availing credit for inputs, but, not actually paying duty. The Company which undertook the job work, while returning the goods, after carrying out the job work, raised invoices, for amounts including the duty that they paid. Even according to the Department, the job worker was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... construed the same as a double benefit by applying the theory of unjust enrichment. This is what was rectified by the Tribunal. Hence, the order of the Tribunal is in accordance with law - Decided against Revenue. - C. M. A. No. 1662 of 2011 - - - Dated:- 27-8-2015 - V. Ramasubramanian And T. Mathivanan, JJ. For the Appellant : Mr T Chandrasekaran For the Respondent : Mr M Karthikey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The appeal filed by the assessee before the Commissioner (Appeals) was dismissed on 15.3.2010. However, a further appeal filed by the assessee in appeal No.E/392/2010 was allowed by the Tribunal by order dated 1.12.2010. A small mistake had crept in the said order and when it was brought to the notice of the Tribunal by way of a miscellaneous application, the Tribunal directed the amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be availed by the manufacturer. This decision of a Bench of this court followed an earlier decision of the Supreme Court in COMMISSIONER v. NARMADA CHEMATUR PHARMACEUTICALS LTD. (2005 (179) ELT 276). 7. What happened in this case was that the first respondent/assessee handed over plastic materials during the period from July 2006 to December 2006 to a Company by name Nypro Forbes Products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Company which undertook the job work, had paid the duty, even according to the Department, the job worker was not liable to pay it. Since they have paid and collected it from the assessee, what the first respondent collected was only the duty that had to be paid on account of the mistake committed by the job worker. The original authority and the appellate authority wrongly construed the same a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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