9911796707
TMI Blog2008 (9) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, and found Veneer placed in 51 boxes received from Karnataka State Veneer Limited (hereinafter referred to as 'KSVL') lying in the said premises [the assessee had sent timber/flinches to KSVL for conversion into Veneer which were received back by the assessee on 4-11-1999 under the provisions of Rule 57F(3)]. The assessee had filed an undertaking with the jurisdictional Central Excise officers of KSVL under Notification 83/94, dated 11-4-1994 declaring themselves as an SSI unit having clearance below Rs. 50 lakhs and entitled to SSI exemption. However, they did not file any declaration as required under Notification 84/94 with the officers having jurisdiction over their premises. It appeared to the excise authorities that KSVL had clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The notice was adjudicated by the Joint Commissioner confirming duty demand with interest, imposing penalty amount equal to duty on Jai Timber Company under Section 11AC, imposing penalty of Rs. 50,000/- under Rule 173Q, imposing penalty of Rs. 50,000/- on the proprietor of Jai Timber Company under Rule 209A and confiscating Veneer sheets seized on 20-12-1999. The duty demand and penalty under Section 11AC was upheld by the Commissioner (Appeals); hence Jai Timber Company had filed appeal No. E/604/2002 against confirmation of duty and imposition of penalty while appeal No. E/605/2002 has been filed by the proprietor Shri Purushottam Patel. 2. We have heard both sides. Notifications 83/94 and 84/94 are reproduced hereinbelow: Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if such goods were manufactured by the said supplier and sold on his own account: Provided that the waste or bye-product, if any, generated during the process of such job work shall also be exempt from the whole of the duty of excise leviablethereon under the said Schedule if - (i) such waste or bye-product is used by the job worker for the manufacture of the said specified goods within his factory; or (ii) returned to the said supplier and are used in the factory of the said supplier in or in relation to the manufacture of the specified goods. Explanation. - For the purposes of this notification, the expression "job work" means processing of or working upon raw materials or semi finished goods supplied to the job worker, so as to compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpted from the whole or part of the duty of excise leviable thereon under the aforesaid notification; and (b) that in the event of his failure to do so, he undertakes to pay excise duty, if any, payable on such goods, but for the exemption contained in this notification. Explanation. - For the purposes of this notification, the expression "job work" means processing of or working upon raw materials or semi-finished goods supplied to the job worker, so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any operation which is essential for the aforesaid process, and the expression "job worker" shall be construed accordingly." 3. The contention of the assessee is that KSVL, their job wor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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