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2018 (12) TMI 1028 - AT - Central ExciseJob work for SSI units - Benefit of exemption N/N. 83/94-CE dt. 11.4.1994 - it was alleged that the principal manufacturer though required, but had not filed necessary declaration with their jurisdictional Assistant Commissioner - Held that:- The Hon’ble Supreme Court judgment in the case of Eagle Flask Industries Ltd case [2004 (9) TMI 102 - SUPREME COURT OF INDIA] observed that the declaration prescribed to avail the benefit cannot be considered as a mere formality and to be eligible to the benefit of exemption one must comply with the said condition. In the present case, to avail the benefit of notification No. 83/94-CE dt. 11.4.1994 by the job-worker, the principal manufacturer is required to file necessary declaration under the said notification with the jurisdictional authorities which has not been complied with. Extended period of limitation - penalty - Held that:- The Ld. Commissioner (Appeals) in the order recorded that even though the appellant had cleared the said goods without payment of duty no disclosure of such clearance was made by them in the relevant statutory records/ returns. Therefore, invoking of larger period of limitation and imposition of penalty by both authorities below are justified - However, while imposing penalty, both the authorities below, have not extended the benefit to discharge 25% of the penalty imposed under Section 11AC of the Central Excise Act, 1944, to which they are entitled under the said provision. Consequently, the impugned order is modified and benefit to discharge 25% of the penalty imposed is extended to the appellant subject to fulfillment of conditions laid down under Section 11AC of the Central Excise Act, 1944. Appeal allowed in part.
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