9911796707
TMI Blog2017 (9) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... g to ₹ 48,07,703/- was demanded were the goods on which appropriate Central Excise duty was paid before clearance from the factory after being received from the job workers - through the said SCN dated 25/09/2009 Revenue has raised the demand of Central Excise duty on the goods which have already suffered Central Excise duty. Such type of demand of Central Excise duty on the goods on which C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing wordings the party are clearing their final products i.e. finished Aluminium Extruded Section to their job workers without payment of Central Excise duty for further processing in terms of Sub-rule 5(a) of Rule 4 of the Rules and when the processed goods are received in the factory the same are being cleared on payment of Central Excise duty and further stated that the said practice adopted b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals). The ld. Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal No.68/CE/APPL/ALLD dated 07/06/2011 wherein the appeal was rejected. Aggrieved by the said order appellant is before this Tribunal. 3. Heard the ld. Counsel for the appellant who has stated that the goods namely Aluminium Extruded Section were sent for job work for processes such as cutting and after cutti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riate Central Excise duty was paid before clearance from the factory after being received from the job workers. Therefore, through the said Show Cause Notice dated 25/09/2009 Revenue has raised the demand of Central Excise duty on the goods which have already suffered Central Excise duty. Such type of demand of Central Excise duty on the goods on which Central Excise duty was already paid is not p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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