VENUS RUBBER Vs. CCE

JUDGEMENT

(1.) The relevant facts of the case in brief are that, the appellants were engaged in the manufacture of various rubber products specified under Chapter 40 of the Schedule to the Central Excise Tariff Act, 1985. They were also undertaking job work of rubberizing the rollers supplied by the customers under challans as per Rule 57F(4) of the erstwhile Central Excise Rules, 1944 read with Notification No. 214/86 -CE dated 01.03.86. Show Cause Notices dated 19.01.98 and 16.06.98 were issued proposing demand of duty on rubberized rollers returned to the customers after the job work. The original authority dropped the proceedings. The Revenue filed the appeal before the Commissioner (Appeals) whereby the adjudication order was set aside and demands proposed in the show cause notices were confirmed. Hence, the appellants filed this appeal.

(2.) After hearing both sides and on perusal of the records, we find that the appellants undertook the job work under Notification No. 214/86 -CE (supra). For the purpose of proper appreciation of the case, the findings of the original authority is reproduced below:

(3.) In view of that, we find that the impugned order of the Commissioner (Appeals) cannot be sustained. Accordingly, the impugned order is set aside. The order of the original authority is restored. The appeal is allowed with consequential relief.