Custom, Excise & Service Tax Tribunal
C.C.E., Jaipur I vs National Engineering Industries on 15 November, 2016
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No.2, R.K.Puram, New Delhi COURT-I Date of hearing/decision: 15.11.2016 Central Excise Appeal No.2621, 2622, 3041 of 2009 Arising out of the Order-in-Appeal No.168/(DK)CE/JPR-I/2009 dated 27.7.2009; No. 172/(DK)CE/JPR-I/2009 dated 30.7.2009 and Order-in-Original No.28029/2009 (CE)-Commissioner dated 17.8.09 passed by Commissioner(Appeals)/Commissioner of Customs & Central Excise Jaipur. C.C.E., Jaipur I .. Appellant Vs. National Engineering Industries Respondent
Appearance:
Present Shri Yogesh Agrawal, A.R. for the appellant-Revenue Present Shri Bipin Garg, Advocate for the respondent Coram: Honble Mr. Justice (Dr.) Satish Chandra, President Honble Mr. Ashok K. Arya,, Technical Member Final Order No. 55051 55053/2016 Per Justice (Dr.) Satish Chandra:
All the three appeals have been filed by Department against different orders dated 27.7.2009, 30.7.2009 and 17.8.2009, passed by the Commissioner (Appeals)/Commissioner of Customs & Central Excise, Jaipur.
2. The short issue involved in the matter is whether the principal manufacturer is required to pay duty on waste and scrap generated at the end of job worker when goods are sent to the job worker for processing under Notification No.214/86 or not.
3. After hearing Shri Yogesh Agarwal, ld.A.R. for Revenue and Shri Bipin Garg, ld.Advocate for the respondent it appears that the issue has already come up before the Tribunal in the assessees own case [vide Final Order No.52256 52257/2015-Ex (DB) dated 15.7.2015] where relief was granted to the assessee by setting aside the impugned order in the same set of facts.
4. By following above decision, we find no reason to interfere with the impugned orders and the same are hereby sustained along with the reasons mentioned therein.
5. In the result, all the appeals filed by Revenue are dismissed.
(Justice Dr. Satish Chandra) President ( Ashok K.Arya) Technical Member scd/ Appeal No.E/2621/2009 1