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TMI Blog2018 (5) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... principal manufacturer has filed written undertaking, the proceedings are not required to be initiated against the appellant as the said undertaking has been accepted by the Revenue and the appellant is entitled to clear the goods without payment of duty in terms of N/N. 214/86-CE - demand not sustainable. Extended period of limitation - Held that: - as the activity undertaken by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. HMT (TD) Ltd., on job work basis and to that effect an undertaking has been filed by the principal manufacturer in terms of Notification N0.214/86-CE with the jurisdictional authority of the appellant. During the course of scrutiny, it was notice that the appellant is manufacturer of parts of tractors and the activity undertaken by the appellant amounts to manufacture and the final product( t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dictional authority of the appellant in terms of Notification No.214/86-CE. In that circumstance, the appellant is not liable to pay duty being job worker. Moreover, the show cause notices were issued by invoking extended period of limitation. To support his contention, he has relied on the decision of this Tribunal in the case of Bharat Industries vs. CCE, Mumbai-V-2008 (227) ELT 281 (Tri.-Mum). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. In that circumstances, if the principal manufacturer has filed written undertaking, the proceedings are not required to be initiated against the appellant as the said undertaking has been accepted by the Revenue and the appellant is entitled to clear the goods without payment of duty in terms of Notification No.214/86-CE. Therefore, on merits, the demand is not sustainable against the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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