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2008 (1) TMI 276 - CESTAT, MUMBAIAssessee, job-worker – presence of men area is not required to confiscate the goods in case goods are found lying unaccounted - Moulds removed from the factory premises of the appellants following the job work procedure as was laid down in Not. No.214/86, cannot be called as clandestinely removed – as per not. 214/86, supplier of the raw materials should undertake the responsibility of discharging the liabilities Excise duty arising out of job working- so demand on job-worker is not justified
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