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TMI Blog2010 (1) TMI 1266X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent's appeal and held that duty is payable by the manufacturer and not by the hired labour. Briefly the facts of the case are that M/s Food & Heatlh Care Specialties entered into an agreement with M/s Heinz India Pvt. Ltd. for blending and packing of Glucon-D and other food products. M/s Food & Heatlh Care Specialties supplied raw material and packing material to M/s Heinz India Pvt. Ltd. on job work basis and for the work, job charges were paid by M/s Heinz India Pvt. Ltd. to respondent No.1. The case of the Revenue was that duty is leviable on the sale of Glucon D and other food products as sold by M/s Heinz India Pvt. Ltd. to respondent No.1 and not on the valuation, as derived by M/s Food & Health Care Specialties. The Assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such appeal under this sub-section shall be- (a) filed within one hundred and eighty days from the date on which the order appealed against is received by the Commissioner of Central Excise or the other party. (b) accompanied by a fee or two hundred rupees where such appeal is filed by the other party. (c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved. (3) Whether the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question. (4) The appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all, as far as may be, apply in the case of appeals under this section.] Section 35L Appeal to the Supreme Court - An appeal shall lie to the Supreme Court from - [(a) any judgement of the High Court delivered - (i) in an appeal made under section 35G; or (ii) on a reference made under section 35G by the Appellate Tribunal before the 1st day of, 2003; (iii) on a reference made under section 35H, in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after passing of the judgement the High Court certifies to be a fit one for appeal to the Supreme Court; or]. (b) any order passed by the Appellate Tribunal relating, among other things, to the determination of an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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