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TMI Blog2016 (12) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... f 1986 - The goods received from job worker are returned to the principal and if the goods are returned to the principal by endorsement on the reverse of the Challans the transaction is completed - Appeal allowed - decided in favor of the assessee. - Appeal Nos. E/60494/2013 & 54889/2014-EX[DB] - FINAL ORDER No.71026-71027/2016 - Dated:- 28-9-2016 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND MR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of the job which the assessee was receiving on 57F4 Challans for the period from 2007-08 to 2010-11 and 2011-12. The appellants were issued with show cause notice dated 27/05/2012 demanding excise duty of ₹ 1,14,68,382/-. There were proposal for recover interest and imposition of penalty. Similar such show cause notice dated 18/04/2013 was issued for subsequent period and the demand raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l which is impugned order in Appeal No. E/60494/13-EX. The Order-in-Original dated 13.06.2014 is challenged before this Tribunal and the same is impugned order in Appeal No. E/54889/2014-EX. 3. The main contention of the appellant is that, the goods manufactured by them are being cleared on appropriate duty. The value of the goods that the Revenue wants to include in the assessable value are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturer takes the responsibility of payment of excise duty on the goods that emerge out of job work. Notification No. 214/1986 provides exemption to the job worker from payment of excise duty. The goods received from job worker are returned to the principal and if the goods are returned to the principal by endorsement on the reverse of the Challans the transaction is completed. There is no provis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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