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TMI Blog2022 (5) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... tured on the job work basis which has been sold to his brother Shri Laxman Barfa and other traders. Learned Counsel for the appellant could not produce any such documents which may prove that job work goods had been sent to the factory of Shri Mohan Lal Barfa itself to be used in or in relation to the manufacture of such specified goods as are exempted from whole duty of excise leviable thereon under Notification No. 8/2003. Extended period of limitation - HELD THAT:- Though the learned Counsel has impressed upon several case laws impressing upon that there was no suppression on the part of the appellant but it is observed that appellant was entitled to SSI exemption only in terms of Notification No. 8/2003-CE and Notification No. 83/9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the entire demand and penalties have been dropped/set aside except for an amount of demand and penalty of Rs. 12,17,012/-. Still being aggrieved, the appellant is before this Tribunal. 2. Learned Counsel has submitted a synopsis. It is mentioned that Commissioner (Appeals) while confirming the impugned demand has still relied upon the loose papers/ despatch bills recovered from the factory of the appellant. The weighment done on the spot is alleged to be wrong. It is also submitted that demand which has been upheld by Commissioner (Appeals), pertain to the Lead powder supplied by the appellant to Shri Laxman Barfa owner of Mackson Batteries. For manufacture of batteries lead power was the major raw material for him. It is impressed upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted as (supra). With these submissions, learned Counsel has prayed that order under challenge be set aside and appeal to be allowed. 5. Per contra learned Departmental Representative has submitted that the demand proposed by the show cause notice was of Rs.1.38 cr and was confirmed by Original Adjudicating Authority. Commissioner (Appeals) has been meticulous enough to appreciate the evidence on record and has held that there is no evidence on record that the appellant has sold the lead powder into the market or Shri Laxman Barfa procured from the different supplier. Accordingly major amount of demand was dropped. The demand of Rs. 12,17,012/- is rightly been confirmed based on various statements precisely of Shri Laxman Barfa, proprie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary in the public interest so to do, hereby exempts excisable goods:- (i) of the description specified in the Annexure to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2003-Central Excises, dated the 1st March, 2003 and 9./2003-Central Excise dated 1st March, 2003]; or (ii) falling under heading 3904 relating to plastic material commonly known as polyvinyl chloride compounds (PVC compounds) and goods falling under heading 8413 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986]. (iii) Falling under tariff item 3901 30 00 of the First Schedule, to the Central Excise Tariff Act, 1985 (5 of 1986) relating to material commonly known as Ethylene vinyl acet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined in this notification, as if such goods were manufactured by the said supplier and sold on his own account : Perusal makes it clear that the exemption is available to job worker only if : i) The supplier of the raw material/semi finished goods gives the required undertaking to the proper officer of Central Excise having jurisdiction over the factory of the job worker. ii) The supplier is a manufacturer and uses the goods received after job work for manufacture of goods which are exempted vide Notification No 8/2003 CE or 9/2003- CE both dated 01.03.2003 as amended. iii) The supplier undertakes to pay the duty in the event of failure to use the goods as mentioned at S.No ii above. 7. Though the learned Counsel for the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r use in his factory for manufacture of batteries. In this regard, I find that Shri Laxman Barfa, is owner of the factory named 'Makson Batteries' for manufacture of batteries. Lead powder was major raw material for him for battery manufacture. He has admitted that had purchased lead powder from his brother who got manufactured it from the Appellant on job work basis, for use in his factory for manufacture of batteries. Since his factory was not registered with the Central Excise Department, it shows that it was a SSI unit. So as per the deposition of Shri. Laxman Barfa during the cross examination, it is clear that he has sent the battery scrap, which was sold to his brother Mohanlal Barfa, directly to the factory of the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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