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TMI Blog2013 (12) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1985 - the item manufactured by the appellants also does not fall under Notification 8/2000 and 9/2000 - As the Notification itself is not applicable to the items manufactured by the appellant, therefore the benefit of Notification or undertaking given by the appellant on behalf of the raw material supplier are of no use for their benefit - the demands for the normal period are payable by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TH 7407.12. In the activity of job worker they obtained an undertaking from their raw material supplier under Notification 83/94 wherein the raw material supplier has undertaken as under:- (a) that the specified goods received from the job worker shall be used in the factory of such supplier in or in relation to the manufacture of excise leviable thereon under the aforesaid Notifications, or goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e two show-cause notices were issued to the appellant a) in January 2003 for the period December 2001 to February 2002; and b) May 2003 for the period March 2002 to June 2002 on the premise that as the items manufactured by the appellant falls under CTH 7407.12 therefore, the benefit of Notification is not available to the appellants. Aggrieved from the said order, the appellant is before us. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of Notification or undertaking given by the appellant on behalf of the raw material supplier are of no use for their benefit. 7. The case law relied upon by the ld. counsel in the case of Aggarwal Rolling Mills (supra) is not relevant to the facts of this case. Therefore, the demands for the normal period are payable by the appellant as the activity of job worker was in the knowledge o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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