2018 (8) TMI 808

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..... N/N. 214 of 1986 dated 25.03.1986 which indicates that the principal manufacturer undertook to pay Central Excise Duty arising out of the job work being done by the appellant. The said undertaking has been accepted by Revenue and the goods were received by appellant on job work Challans. The Jurisdictional Assistant Commissioner having jurisdiction over appellant did not have authority of indep .....

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..... on No. 214 of 1986 dated 25.03.1986. Revenue entertained a view that the process carried out by the appellant does not amount to manufacture and, therefore, the appellant should have paid service tax on the same. The Original Authority confirmed the demand of ₹ 5,30,458/- which was challenged by both the present appellant and Revenue before Commissioner (Appeals). Ld. Commissioner (Appeals) .....

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