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TMI Blog2018 (8) TMI 1976X X X X Extracts X X X X X X X X Extracts X X X X ..... e and the job-worker was executing the work assigned to him by the assessee. As such, assessee s goods cannot be treated as manufactured by the job-worker. Appeal dismissed - decided against appellant-assessee. - Appeal No. E/75970/2018 - FO/76595/2018 - Dated:- 24-8-2018 - SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) Mr. K.J. Ghoshal, Consultant for the Appellant Shri S. Mukhopadhayay, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter hearing the assessee, the Assistant Commissioner of Central Excise, Kolkata-II has confirmed the demand of ₹ 717815.00 against duty with interest u/s 11AB and also imposed equal amount of penalty of ₹ 717815.00 with an option to reduced penalty @25% of ₹ 179454.00 in terms of Section 11AC on the following grounds:- a. Reliance was made on Board s circular No. 56/56/94-CX ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e entire movements of the goods were taken place from the premises of the assessee in terms of Rule 4 of Central Excise Rules 2002 and Notification No. 214/86 dtd. 25/03/1986 and 83/94 dtd. 11/04/1994, and accordindly the duty liability squarely fall on the assessee. 3. The assessee had filed an appeal before the Commissioner of Central Excise (Appeals), Kolkata-II, which was dismissed vide ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived from the jobworker after getting job done. He further argued that the liability to pay the duty rests on the job-worker as he is the real manufacturer and not the assessee. 7. I am of the opinion that the job-worker is not the real manufacturer as the raw material was being supplied by the assessee and the job-worker was executing the work assigned to him by the assessee. As such, asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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