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2017 (5) TMI 607 - CESTAT CHANDIGARHJob-work - N/N. 214/86-CE dt.25.3.1986 - case of Revenue is that it is responsibility of the respondent to ensure that the principal manufacturer/supplier of the goods has compiled with the condition of the N/N. 214/86-CE and they have failed themselves to ensure the same - whether the respondent is liable to pay duty in terms of N/N. 214/86-CE or not? - Held that: - the condition is cast on the supplier/principal manufacturer of the goods, that they have to file undertaking before the Assistant Commissioner or the Deputy Commissioner is having jurisdictional over the factory of the job worker. In the notification, it has been no where mentioned that the job worker is required to ensure to himself before doing job work that the principal manufacturer has filed required undertaking in terms of N/N. 214/86-CE - the principal manufacturer has filed undertaking and paid duty on the job work goods - condition of notification stands complied with - appeal dismissed - decided against Revenue.
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