issue before the Court was whether the
appellant is a Job Worker within the meaning of the exemption
Notification dated 20.06.2012 or is merely ... going through the agreement that the appellant is
not a job worker due to conspicuous absence of any reference to the
following:-
i) The nature
property has been made with all encumbrances and liabilities including all workers dues, known and unknown (except all encumbrances and liabilities to secured creditors
received back within 180 days from the job worker and in the
process with job worker loss and generation of non-useable waste ... about non
return of total quantity of HDMSO by the job worker due to
generationof waste / Toluene. Hence, no question arises for
imposition of penalty
there on the part of the job worker and therefore, the duty paid by job worker could not have been taken as credit ... original authority in charge of the job worker that non-payment was due to ignorance, therefore, the question of invoking bar under Rule
stock of gold ornaments was available
with them due to paucity of workers/goldsmiths on account of the COVID-19
pandemic. Mr. TPK instructed ... stock of ornaments were available due to non-
availability of workers/ gold smiths due to prevailing COVID-19 situation. Thus,
he instructed
stock of gold ornaments was available
with them due to paucity of workers/goldsmiths on account of the COVID-19
pandemic. Mr. TPK instructed ... stock of ornaments were available due to non-
availability of workers/ gold smiths due to prevailing COVID-19 situation. Thus,
he instructed
worker for distillation and recovery of pure DETA and Amine Z. As per
the agreement with the job worker, the job worker is
required ... total material quantity supplied to such job
workers. The same is due to the vapour loss or loss of water from the water
base during
show cause proceedings without
appreciating the duties of a job worker and the due diligence expected
from a job worker under the Central Excise ... workers. The job workers‟ challans,
manufacturers‟ challans and other relevant challans should have been
18
Excise Appeal Nos.283 & 267/2012
given due recognition
workers. The appellant had availed the credit on such raw material supplied to the job worker under job worker challans. The job worker processed ... worker. The department entertained a view that as the raw material supplied free, to the job worker, the job worker ought not to have paid
premises of the job worker. This manufacturing arrangement is clearly predetermined in terms of the contract. The appellants responsibility for due disposal ... worker. Though the same itself is a violation, further clearance of manufactured goods from the premises of the job worker, without due discharge of duty
