2018 (2) TMI 2095

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..... Kavitha Podwal, Superintendent (AR), for the Respondent. ORDER The present appeal is filed against the Order-in-Appeal No. 106/2007, dated 29-11-2007. The period of dispute is 1-4-2000 to 4-6-2002. 2. The appellant is engaged in the manufacture of Diesel Generating sets and used Acoustic Enclosures manufactured by M/s. SBN Engineering Works. The same is used as a body cover of the diesel g .....

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..... is the principal in the instant case. Regular payment is being made by the appellant to the job worker. Principal manufacturer i.e. the appellant has not given any undertaking to take the responsibility for payment of the duty. At the same time, the job worker has also not paid the duty. 4. To protect the interest of the Revenue, the duty will have to be paid by someone. In the instant case .....

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