9911796707
TMI Blog2003 (3) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... plied by others; that M/s. Aero Club supplied the raw material to the appellants for doing job work under Rule 57AC(5)(a) under serially numbered delivery challans; that it is clearly mentioned on the challans that the duty would be paid by the principle manufacturer and the goods are to be returned after doing the job work to M/s. Aero Club; that M/s. Aero Club had sent an intimation under letter dated 19-4-2000 to the Asstt. Commissioner intimating that they would be getting their products manufactured on job work basis and they also undertook the responsibility of discharging duty liability on the final products in terms of provisions of Notification No. 214/86-C.E., dated 25-3-86 as amended; that a copy of the said letter was also sent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulated therein. One of the conditions specified in the notification is that the supplier of the raw material gives an undertaking to the Asstt. Commissioner/Dy. Commissioner having jurisdiction over the factory of the job worker that the goods shall be used in or in relation to the manufacture of the final product in his factory or removed from his factory without payment of duty under bond for export, etc., or removed on payment of duty for home consumption from his factory; that no such intimation has been received by the jurisdictional Asstt. Commissioner having jurisdiction over the factory of the job worker; that as this condition of the notification has not been fulfilled the question of extending the benefit of Notification No. 214/8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. We have considered the submissions of both the sides. Notification No. 214/86-C.E., dated 25-3-86, as amended, exempts goods specified in the table annexed to the notification and manufactured in a factory as a job work and used in relation to the manufacture of the final products specified in the table or cleared as such from the factory of the supplier of raw material on payment of duty for home consumption/without payment of duty under bond for export, etc. It has been contended by the learned Advocate that Aero Club who are the supplier of the raw material to the appellants have sent an intimation dated 19-4-2000 to the Asstt. Commissioner in-charge of their factory with a copy to the Asstt Commissioner having jurisdiction over t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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