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TMI Blog2017 (11) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... ree of cost by the manufacturer of chassis. Being so, the activity for the purpose of valuation would squarely fall under Rule 10A and not under Rule 6 - duty upheld - penalty set aside - appeal allowed in part. - Excise Appeal No. 53113 of 2015 - Final Order No. 57772 /2017 - Dated:- 7-11-2017 - Hon ble Mr. Justice (Dr.) Satish Chandra, President And Hon ble Mr. V. Padmanabhan, Member (Technical) Shri Khemuka, Advocate for the Appellants Shri H C Saini, DR for the Respondent-Revenue ORDER Per: Justice (Dr.) Satish Chandra: The present appeal is filed against Order-in-Appeal No. 031-14-15 dated 20.02.2015. Period of dispute is April, 2010 to August 2011. 2. Brief facts of the case are that the appellants are enga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same it was sought to be contended that there was a contract between the manufacturer of chassis and the said firms in relation to the manufacture of body building for the purpose of fabricating and mounting on the chassis manufactured by the chassis manufacturer. However, no copy of any such agreement has been placed on record nor it appears to have been made available to the Commissioner before passing the impugned order. The purchase order also refers to terms and conditions but it states that the same are printed overleaf. However, the copies of the purchase order placed on record do not disclose any of the terms and conditions having been printed on those purchase orders either on the front page or overleaf. Though we need not draw ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll have no application in the facts of the case, it was for the appellants to produce relevant documents like the invoice and agreement which would support the case putforth by the appellants. In that context in our considered opinion it was necessary for the appellants to disclose the nature of the understanding between the manufacturer of chassis and the said firms, and in case, such understanding was in the form of writing, to place on record the document in that respect. 21. In the facts and circumstances of the case, it is difficult to accept the contention that the work entrusted to the said firms was not to a job work within the meaning of expression under Rule 10A or that it was not the work on behalf of the principal manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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