2014 (4) TMI 185

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..... and sold on his own account. In any event, if we take the job work goods of Rs. 31 lakhs then it would be within the exemption limit of Notification No. 8/2003-CE dated 1.4.2003. However, the Commissioner (Appeals) observed that they have surrendered the registration certificate and have no official communication with the Department regarding the movement of the semi-finished goods to the job work .....

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..... supplied to the customer. In this context, he submits that the applicant s clearance value during the financial year 2003-04 was Rs.48 lakhs and the job work material was around Rs.31 lakhs, within the limit of SSI exemption notification. 2. After hearing both sides and on perusal of the records, we find that clause (b) of Notification No. 83/94 states that in the event of failure on the part of .....

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