No duty demand in absence of mala fide intention to send semi-finished product to hired premises

Mohata Coal Company Pvt. Ltd Vs Commissioner of CGST (CESTAT Kolkata) CESTAT Kolkata held that duty cannot be levied in absence of evidence proving that semi-finished products is sent to the hired premises with mala fide intention of the appellant. Facts- Tender was allowed to the appellant for removing the goods for machining to other job workers and the appellant qualified for the Tender. M/s Durgapur Steel Plant (DSP) obtained the approval from the Commissioner of Central Excise for getting the job work of machining through the appellant and accordingly, had given declaration that they woul...