9911796707
TMI Blog2006 (9) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... the Consultant for the Respondent. M/s. Somani Overseas Corporation, Surat is an exporter who had requested for CT-2 Certificate for obtaining POY/PFY from M/s. Parasrampuria Synthetics Ltd., Bhiwandi. In support of this claim of receipt of goods under provisions of Rule 13 of Central Excise read with Notification No. 49/94, they furnished zerox copies of DEEC Book, Advance Licence and legal unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w Cause Notice dated 14-8-95 the duty of demand was confirmed. The respondent aggrieved by this order, filed an appeal before Commissioner (Appeals). The Commissioner (Appeals) allowed this appeal in view of Board's Circular No. 87/87/94-CX-6, dated 26-12-94 hence this appeal by Revenue. The value content relied on Board's Circular 87/87/94-C.X., dtd. 26-12-94 is under Notification No. 48/94 and n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocess which may not be amounting to manufacture under Central Excise Act. Since removal on job work by the Respondent was not and it is not considered to be a reason to deny the duty receipt of the raw material on CT-2 repeated job work dispatch of intermediate goods and receipt back of the same from job work as in this case cannot deprive the benefit of the Notification and receipt of goods duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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