2017 (3) TMI 1770

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..... rs to be ambiguous on the aspect whether the relationship between the appellant and job worker was principal to principal or not . The impugned order is silent about the nature of the job work. This can be verified by him whether job charges or the labour charges were paid. Matter remanded to the adjudicating authority to decide the issue denovo but by providing an opportunity of hearing to th .....

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..... apter 84 of the First Schedule to the Central Excise Tariff Act, 1985. In addition to manufacturing the final products within their factory, the appellant was engaged other manufacturers to do manufacturing activity on job work basis for which raw materials were supplied by the appellant. The department was of the view that this is a relationship of the principal to job worker. In other words, the .....

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..... 5. On the other hand, ld. AR for the Revenue submits that in the instant case, the labour was hired by the appellant which were sold by the appellant. 6. After hearing both the parties and on perusal of record, it appears that the impugned order ambiguous on the aspect whether the relationship between the appellant and job worker was principal to principal or not . The impugned .....

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