2013 (2) TMI 310

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..... the assessee which made them ineligible for the benefit of Notification No.214/86-CE. If there is any failure, it is at the end of the supplier and it is not known how the supplier having no factory of his own has been allowed to register as a manufacturer under Central Excise Law. Prima facie, the action taken against the assessee may not be justified. Waive of pre-deposit of dues and Stay grante .....

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..... 214/86-CE when they cleared the final products manufactured by them on job work basis. 4. On a perusal of the findings of the Commissioner (Appeals), we do not find any commission/omission attributable to the appellant which made them ineligible for the benefit of Notification No.214/86-CE. If there is any failure, it is at the end of the supplier and it is not known how the supplier having no f .....

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