2008 (2) TMI 382

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..... roceeding against principal-respondent and by invoking extended period – held that approach of department is not correct – revenues’ appeal dismissed – no question of law arise - 6 of 2008 - - - Dated:- 27-2-2008 - T. Meena Kumari and G. Rohini, JJ. S hri A. Rajasekhar Reddy, Assistant Solicitor General of India , for the Appellant. [Judgment per : T. Meena Kumari, J.]. - This is an .....

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..... s on the ground that the job worker was not liable to pay amount in the case of M/s. Xpro (India) Ltd. v. CCE, Delhi -II [2003 (58) RLT 986 (CEGAT-Del.)] and the Revenue, having lost the case in the matter, thereafter, initiated the proceedings against the assessee for recovering amounts and the said action is under challenge. 4. The tribunal having relied upon the judgment of the Apex Cou .....

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..... nitially, the revenue has initiated the proceedings against the job worker of the assessee for having availed the Modvat credit on the inputs sent by the assessee and in that regard, on the earlier occasion, on an appeal preferred by the job worker, the tribunal allowed the appeal setting aside the confirmation of demands and thereafter, the revenue has initiated the same proceedings against the m .....

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