9911796707
TMI Blog2018 (1) TMI 1254X X X X Extracts X X X X X X X X Extracts X X X X ..... s to M/s. Aban Constructions (Pvt.) Ltd. It appeared to the department that appellants were required discharge their duty liability in respect of job-worked goods, since as per the terms of conversion order, the charges paid were inclusive of all relevant taxes, duties, packing, forwarding, freight and insurance. A show-cause notice dated 21.02.2007 was issued to the appellants inter alia proposing recovery of duty liability of Rs. 6,57,639/- with interest liability thereon and imposition of penalties under various provisions of law. 2. After due process of adjudication, the original authority vide order dated 29.10.2007 confirmed the demand of the said duty liability and also imposed penalty of amount equivalent to duty under section 11AC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt/Deputy Commissioner of Central Excise having jurisdiction over the factory of the job worker that (a) the said goods shall be used in or in relation to the manufacture of the final products in his factory; and (b) that the goods removed would be without payment of duty from his job worker's factory. 5. Heard both sides and have gone through the records. 6. Perusal of the show-cause notice dated 21.02.2007, will indicate that the main grounds for proposing the demand of duty from the appellants was that the raw materials were not supplied under job work challans, either under Notification No.214/86 or under Rule 4(5) of Cenvat Credit Rules, 2002. There is also an allegation that the appellants had willfully suppressed the fact of jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the job-worked goods have been summarily removed from the job worker without discharge of duty liability thereon. On the other hand, in the show-cause notice and even in the orders of the lower authorities, it is conceded that the job-worked goods have been returned to the raw material supplier. Obviously, the onus of discharge of duty liability will be on the raw material supplier, on which aspect the show-cause notice is silent. In these circumstances, the demand of duty liability from the job worker would be an overkill, for which reason the impugned order cannot be sustained and is required to be set aside, which we hereby do. 8. Appeal is allowed with consequential reliefs, if any, as per law. (Dictated and pronounced in open c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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