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TMI Blog2014 (11) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... nufactured duty paid goods. In the absence of any such evidence there was no possibility of extending the benefit of circular dated 25-3-1986 to the appellant. No substantive question of law warranting admission of the appeal would arise. - Decided against assessee. - CEA No. 4 of 2012 (O&M) - - - Dated:- 2-2-2012 - M.M. Kumar and Alok Singh, JJ. Shri Jagmohan Bansal, Advocate, for the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal has recorded a categorical finding that the appellant failed to satisfy the authorities that the finished goods had suffered duty as there was no evidence available to show that the job worked goods were used in manufacturing duty paid goods. The third condition in the notification was to the effect that ultimate manufacturer was to discharge the liability of the job worked goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Circular is subordinate to the legislative mandate incorporated in Notification. Therefore, the Circular is to be read in same spirit as the law requires. When the appellant claims to be benefited from Circular the date of effect of Circular is 20-3-1997. The appellant operated for the year 1993-94, we are unable to extend the benefit claimed by appellant in terms of Circular since circular de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would arise for determination of this Court. There are findings of fact recorded by the authorities that there was no evidence to show that the job worked goods were used in manufactured duty paid goods. In the absence of any such evidence there was no possibility of extending the benefit of circular dated 25-3-1986 to the appellant. No substantive question of law warranting admission of the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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