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2016 (11) TMI 865 - CESTAT CHANDIGARHDemand - denial of benefit of N/N. 214/86CE dated 25.03.1986 - job work - filing of undertaking with the jurisdiction officer of the job worker - Held that: - I find that in this case the principal manufacture has filed declaration before the Assistant Commissioner having jurisdiction of the factory of the job worker and the said declaration have been accepted by the said Assistant Commissioner. In that circumstances, the Condition of the notification has been complied with by the principal manufacture. In that circumstances, the proceedings against the appellant are not warranted. Therefore, I hold that the appellant is entitled to benefit of notification no. 214/86-CE and the duty is not payable by the appellant - appeal allowed.
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