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2014 (6) TMI 270 - CESTAT MUMBAISSI Exemption - Job-work Exemption - benefit of notification 83/94 - manufacture of Sand Cores - Penalty u/s 11AC - Held that:- regarding demand based on statement, there is no retraction, it is based upon panchnama Even during hearing, nobody has disputed the fact that there was no factory of appellant No. 2/3. This case law is of no help to the appellants in the present case. The fifth case law quoted by ld. Advocate is CCE, Mumbai-V v. Panetrical Engineering Pvt. Ltd. reported in [2006 (3) TMI 170 - HIGH COURT OF JUDICATURE AT BOMBAY]. In this case Bombay High Court has held that whether unit can be treated as manufacturing unit/job worker without having any manufacturing activity and/or any machineries and/or any labourers is a question of fact and there is no question of law involved in this case. In our case undisputedly there is no factory and hence benefit of notification 83/94 cannot be extended to goods produced by appellant No. 1. Appellant Nos. 2 & 3 had no factory and goods were manufactured from raw-material stage and sent to purchasers directly, claiming the goods to be job worked goods, we have no hesitation in our mind that proviso to Section 11A is invokable. Interest under Section 11AB and penalty under 11AC are also upheld for the same reasons - Decided against assessee.
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