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TMI Blog2017 (5) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... that the job worker is required to ensure to himself before doing job work that the principal manufacturer has filed required undertaking in terms of N/N. 214/86-CE - the principal manufacturer has filed undertaking and paid duty on the job work goods - condition of notification stands complied with - appeal dismissed - decided against Revenue. - Appeal No.E/634/2008 - Final Order No. 60800/2017 - Dated:- 11-4-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr.Devender Singh, Member (Technical) For the Appellant : None For the Respondent : Shri Surjeet Bhadu Veer Singh,Adv. ORDER Per : Ashok Jindal The Revenue is in appeal against the impugned order wherein the adjudicating authority has dropped the demand against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... light of the decision of the Hon ble Apex Court in the case of Kartar Rolling Mills-2006 (ELT 151 (SC) and Eagle Flask Industries Ltd-2004 (171) ELT 296 (SC) to say that the conditions of the Notification No.214/86-CE have to be complied strictly. 4. On the other hand, learned Counsel for the respondent reiterated the findings of the impugned order. 5. Heard both sides and considered the submissions. 6. The short issue involved in the matter is whether the respondent is liable to pay duty in terms of Notification No.214/86-CE No.214/86-CE or not? For better appreciation para 2 of the Notification No.214/86-CE dated 25.3.1986 is reproduced below: 2) The exemption contained in this notification shall be applicable only to the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the said goods have been used or removed in the manner prescribed above; and (iii) the said supplier undertakes the responsibilities of discharging the liabilities in respect of Central Excise duty leviable on the final products. Explanation I. - For the purposes of this notification, the expression job work means processing or working upon of raw materials or semi-finished goods supplied to the job worker/ so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any operation which is essential for the aforesaid process. 7. On going through the said Notification, we find that the condition is cast on the supplier/principal manufacturer of the goods, that they have to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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