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TMI Blog2008 (6) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Z.U. Alvi, Advocate, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - Excise Appeal No. 3886 of 2004 is by the Commissioner against the order of the Commissioner (Appeals) No. 289-290-CE/BPL/2004 dated 23-4-2004 in which M/s. D.K. Electromech Corporation and another are respondents. 1.2 Excise Appeal No. 3887 of 2004 is by the Commissioner against the order of the Commissioner (Appeals) Nos. 276-277-CE/BPL/2004 dated 22-4-2004 in which M/s. Sigma Heavy Engineer Industries and another are respondents. 1.3 Excise Appeal No. 3888 of 2004 is by the Commissioner against the order of the Commissioner (Appeals) Nos. 278-279-CE/BPL/2004 dated 22-4-2004 in which M/s. Narmada Equipments (P) Ltd. and another are respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unts from the above job workers and also imposed personal penalties on the job-worker-firms and on the concerned persons of the job-worker-firms. Commissioner (Appeals) allowed the appeals by the parties both on merits and on limitation. 4. Learned DR submitted that the job workers suppressed the value of job charges while determining the value of the finished product. He seeks to setaside the orders of the Commissioner (Appeals) and restoration of orders-in-original. 5. Learned Advocate for the respondents submits that there is no under-valuation and supports the order of the Commissioner (Appeals). 6.1 We have carefully considered the submissions from both sides. The issue is more in the nature of a mathematical puzzle. The or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king the credit and the job worker paying duty on the enhanced value of the finished product. The duty liability would have discharged by BHEL. 6.3 Every profession follows certain peculiar practices. The accounting of excise duty paid as expenses by the BHEL and consequently as receipt by the job workers is one such practice. The money paid by BHEL has gone only to the Government account and therefore the recipient cannot be the job workers. This accounting practice cannot make the said amount as part of the job charges. It is like a shop-keeper wanting to sell a product at Rs.100/- enhancing the price by Rs.20/- and marking the price as Rs.120/- and allowing a discount of Rs.20/- and finally selling the product at Rs.100/- and in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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