2008 (2) TMI 382

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..... na Kumari, J.]. - This is an appeal under Section 35G of the Central Excise Act, 1944 (for short "the Act") against order, dated 22-12-2006 passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, in Appeal No. Excise/666/2006. 2. The appellant herein is the Excise authority. 3. The revenue has proceeded against the respondent-company on the allegation of ava .....

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..... of the Apex Court in AMCO Batteries Limited v. CCE, Bangalore [2003 (153) E.L.T. 7 (S.C.)] and observed that at the first instance, the revenue has proceeded against the job worker for recovery of amounts and in that regard, the tribunal held that the job worker is not liable to pay duty on inputs used in the manufacture of goods on job work basis and allowed the appeal, aggrieved by which, the r .....

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..... manufacturer. The approach of the revenue to recover the demand is nothing but an attempt to recover the demands by hook or crook by even resorting to initiate the proceedings belatedly as rightly observed by the tribunal. In this view of the matter and in view of the observations made by the tribunal and in the absence of any substantial question of law in this appeal. We have no hesitation to h .....

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