9911796707
TMI Blog2017 (9) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... ing a trading firm, especially when an undertaking was produced before them and no objection was ever raised by the Revenue, prior to the period in question - Admittedly, the Assistant Commissioner is more knowledgeable about the legal position and having granted the permission to a trading unit to follow the procedure of exemption notification in question, the duty liability cannot be subsequently fastened on the manufacturing unit, who had acted according to the documents produced before him - such subsequent change in the opinion of the Revenue, resulting in confirmation of demand against the manufacturing unit or confiscation of the goods or imposition of penalties, cannot be appreciated - appeal allowed - decided in favor of appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Automotive which was a proprietary unit of the Director of M/s. Maccas Brakes on job work basis, in terms of Notification No. 84/94. It is seen that M/s. Maccas Automotive sent the material i.e. inputs and other raw material to M/s. Maccas Brakes under challans issued in terms of Notification No. 84/94 and also furnished copy of the undertaking submitted by them with their jurisdictional Assistant Commissioner of Central Excise. The notification in question requires the principal manufacturer to give an undertaking to their jurisdictional Assistant Commissioner to account for the said goods in their record and to discharge the duty liability, if any. On receipt of such raw materials as also the undertaking, M/s. Maccas Brakes manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Automotive. M/s. Maccas Automotive sent the material under the cover of challans to M/s. Maccas Brakes, after giving an undertaking to its jurisdictional Assistant Commissioner of Central Excise, as required in the notification. No objection was ever raised by the Assistant Commissioner and the said M/s. Maccas Automotive were permitted to follow the procedure of the notification in question. It is only subsequently, Revenue entertained a view that since M/s. Maccas Automotive was not a manufacturing unit but was a trading unit, they were not entitled to the benefit of the notification. 4. Confirmation of demand of duty against M/s. Maccas Brakes is on the ground that principal manufacturer who sent them the material in terms of the not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
