2016 (10) TMI 761

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..... further manufacture of the goods but sold them as such in the open market? - Held that: - The fact that the respondent is functioning under notification 83/94 read with notification 84/94 would mean that the respondent has not undertaken any responsibility for discharging the excise duty on the manufacture of goods; which incidentally passes to the raw material supplier as he gives a declaration .....

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..... s directed against Order-in-Appeal No. SVS/316/NGP-C/2005 dated 16.09.2005 and is filed by the revenue. 2. Heard both sides and perused the records. 3. The issue involved in brief in this case is the respondent is a manufacturer of excisable goods veneer amongst other things. Respondent also undertakes manufacture of such veneer on job work basis under notification 83/94 read with 84/94 for .....

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..... not a manufacturer in view of the fact that he is functioning under notification 83/94 read with notification 84/94. 4. Ld. Departmental Representative reiterates the grounds of appeal in the appeal memoranda. 5. On perusal of the records, we find that revenue s appeal is devoid of merits. The fact that the respondent is functioning under notification 83/94 read with notification 84/94 would .....

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