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TMI Blog2018 (4) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... has been demanded from the appellant, in that circumstances, it will be the case of demand of duty twice on the same product which is not permissible in law - appeal allowed - decided in favor of appellant. - Appeal No. E/2712/2009 - Final Order No: 61417/ 2018 - Dated:- 14-3-2018 - Mr. Ashok Jindal, Member (Judicial) Versus Mr. Anil G. Shakkarwar, Member (Technical) Shri. Amar Pratap Singh, Advocate- for the appellant Shri. A.K. Saini, AR- for the respondent Per Ashok Jindal: The appellant is in appeal against the impugned order demanding differential duty along with interest and imposing penalty on the appellant. 2. The facts of the case are that the appellants are manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e this Tribunal on this issue and this Tribunal vide Final Order No. 61982-61983/2017 dated 13.10.2017 allowed the appeal filed by the appellant, therefore, the impugned order is to be set aside. 4. Heard the parties and considered the submissions. 5. We find that the issue involved has already been considered by this Tribunal in appellant s own case for the earlier period wherein this Tribunal observed as under: 7. In this case, the facts have not been disputed that the appellants are job worker and after manufacturing the goods and clearing on payment of duty to M/s ISGEC and M/s ISGEC is taking the credit of duty paid by the appellant and future cleared the goods on payment of duty at transaction value. The case of the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said goods as there was an understanding between the appellants and the principle manufacture that the process of testing undertaken by the M/s ISGEC amounts to manufacture. Ultimately, the duty has been paid by the M/s ISGEC on transaction value of M/s ISGEC, on that circumstances, as duty has been paid on the transaction value of the said goods, in that circumstances, it cannot be said that the appellants were having any intention to pay less duty on the said goods. Therefore, we hold that no penalty is imposable on the appellants. 6. As the issue has already been decided by this Tribunal. Therefore, following the precedent decision of this Tribunal, we set aside the impugned order and allow the appeal with consequential relief. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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