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TMI Blog2015 (9) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... that such goods shall be used in or in relation to the manufacture of the final product in his factory and removed from his factory either on payment of duty or without payment of duty under bond for export or to units in free trade zone or to 100% EOUs etc. Hence, we do not find any ground to interfere with the impugned order, inasmuch as it is seen that the detailed conditions prescribed in Notification No.214/1986 are substantive conditions, which require fulfillment so as to ensure that the goods manufactured by the assessee suffer duty of excise at the hands of the customer who has supplied the inputs free of cost to the job worker. - Partial stay granted. - CEA. Nos. 2/2015 & 6 to 8/2015 - - - Dated:- 3-6-2015 - Mohan M. Shantana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Central Excise, Bangalore as per Annexure-B, dated 7.3.2013 calling upon the appellant to show-cause as to why penalty should not be imposed upon the appellant under Rule 25 of Central Excise Rules, 2002 ( Rules' for short). 3. The appellant filed statement of objections and was heard in the matter. The office of the Commissioner of Excise, Bangalore, passed an order dated 30.4.2014 imposing penalty of ₹ 40 Lakhs on the assessee under Rule 25 of the Rules holding that the activities of assembling of PPCBs undertaken by the assessee using the raw material and components supplied free of cost by its customers and cleared without payment of duty under the invoices of its Division Design and Assembly Inc. as amounting to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter on hand, the appellant admittedly has not followed the substantive conditions of the Notification in question which require the supplier of the raw material or semi-finished goods to give an undertaking to the proper officer of Central Excise having jurisdiction over the factory of the job worker to the effect that such goods shall be used in or in relation to the manufacture of the final product in his factory and removed from his factory either on payment of duty or without payment of duty under bond for export or to units in free trade zone or to 100% EOUs etc. Hence, we do not find any ground to interfere with the impugned order, inasmuch as it is seen that the detailed conditions prescribed in Notification No.214/1986 are substant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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