2016 (12) TMI 711

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..... principal ground of the appellant is that job workers were entitled to the SSI benefit, appellant was deprived of the process of justice without consideration of such defence plea by the Authorities below. Appellant also categorically submitted that in absence of any undertaking given by it and such undertaking not borne by record, it cannot be presumed otherwise to hold against the appellant on .....

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..... any undertaking to bear duty liability on the goods manufactured by job worker, there shall be no duty liability on the appellant. As it appears that except interpretational issue there was no intention to cause evasion, there shall not be penalty. Appeal allowed by way of remand.
Shri D.N. Panda, Judicial Member and Shri Madhu Mohan Damodhar, Technical Member Shri K.S. Venkatagiri, Adv., For .....

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..... lity thereon incorporating that in the finished goods. Rest of the goods came from the job worker were not used in the manufacture. That was not liable to duty in the hands of the appellant because, the job workers themselves were exempt as SSI manufacturer. It is further submitted by ld. Advocate that there was no undertaking given by the appellant to discharge the duty liability in respect of th .....

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..... he process of justice without consideration of such defence plea by the Authorities below. Appellant also categorically submitted that in absence of any undertaking given by it and such undertaking not borne by record, it cannot be presumed otherwise to hold against the appellant on the allegation that it had undertaken to bear the duty liability on the job worked goods. We did not find any materi .....

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..... the appellant. 7. The matter having been travelled a lot, the adjudicating authority shall issue notice in the month of December to the appellant fixing the date of hearing and affording reasonable opportunity of hearing to the appellant shall examine the public record and hear the appellant on the aforesaid limited issue as well as pass appropriate order recording his reason of decision and th .....

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