2014 (9) TMI 444

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..... yment of duty on job work basis under Notification 214/86-C.E., dated 25-3-1986 - Held that:- Similar question raised have already been decided against the revenue - following the decisions of the Bombay High Court reported in [2008 (8) TMI 783 - BOMBAY HIGH COURT] - Commissioner v. Sterlite Industries (I) Limited as well as the Punjab and Haryana High Court reported in [2011 (2) TMI 152 - PUNJAB .....

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..... is under Notification 214/86-C.E., dated 25-3-1986? 2. Whether on the facts and circumstances of the case the second respondent CESTAT is right in applying the ration of judgment in the case of Sterlite Industries (I) Ltd. v. Commissioner of Central Excise, Pune, 2005 (183) E.L.T. 353 (Tri. - LB) where the facts involved are entirely distinct and different from the facts of the case on hand and .....

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