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TMI Blog2017 (10) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner for modification of the order on the basis of the subsequent development in respect of compliance of the order issued under Rule 16B of the CER, 2002 - appeal disposed off. - Appeal No. E/75634/17 - Order No. FO/A/77468/2017 - Dated:- 5-10-2017 - Shri P. K. Choudhary, Member ( Judicial ) Shri Ravi Raghavan, Advocate for the Appellant Shri K.Choudhary, Supdt.(AR) for the Revenue ORDER Per Shri P. K. Choudhary Briefly stated the facts of the case are that the appellant by a letter dated 30.03.2016 applied for extension of permission under Rule 16B of the Central Excise Rules, 2002 for the Financial Year 2016-17 for clearance of forged black wheels and axles for machining to various job-workers which was granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial order and subject to conditions as may be specified by the [Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be], permit a manufacturer to remove excisable goods which are in the nature of semi-finished goods, for carrying out certain manufacturing processes, to some other premises and to bring back such goods to his factory, without payment of duty, or to some other registered premises and allow these goods to be removed on payment of duty or without payment of duty for export from such other registered premises.] 6. The Commissioner of Customs, Central Excise Service Tax granted the extension of permission with certain condition for the Financial Year 2016-17. The operative portion of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey should get the job work done by nearby job workers as getting the job work done from the job-workers located at a distance of around 200 Kms may not be economically viable as it involves enormous amount of expenditure of transportation and ultimately make the product less competitive. 7. I find that Rule 16B of the Central Excise Rules, 2002, empowered the Commissioner of Central Excise to issue special order for removal of the semi-finished goods for manufacturing process. The manufacturer would be permitted to remove the goods as per the conditions imposed by the Commissioner by such special order. The ld.Counsel drew the attention of the Bench to the Trade Notice No.14/2006 dated 31.08.2006 issued by the Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt authority of the department with certain terms and conditions in the interest of safeguarding the Govt. Revenue., have not been evidently complied with or rather utterly misused and the said M/s.DSP as a principal manufacturer have failed to monitor the said permitted goods in the premises of the said job worker whereby they cannot escape their responsibility and virtually rendered themselves made forfeiture of the said permission accorded by the Department in terms of the provisions of Rule-16B of Central Excise Rules, 2002. 8. The ld.Counsel submitted that the allegation against only one job worker would not apply to all the job workers. He also emphasized the applicability of Rule 4(5)(a) of Cenvat Credit Rules, 2004. I find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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