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2018 (3) TMI 1705 - CESTAT ALLAHABADValuation - contention of the appellants is that they have done job work and accordingly the transaction relates to the period June, 2000 to September, 2001 and hence they are not liable for payment of duty - Held that:- There is ample evidence on record which supports the contention of the appellants that there was no mala fide, the transaction was job work, being in the shape of receipt of goods on invoices, wherein job work was mentioned. Thereafter on conversion of the goods, again returned by challan's which is marked as job work and there being job work charges collected by the appellants. However there is failure on the part of the appellant's to take care to follow the prescribed procedure or as prescribed under N/N. 214/86-CE, and due to this reason they have become disentitled for the exemption Notification. There is no mala fide and/or contumacious conduct on the part of the appellants in not paying the duty at the time of clearance. Penalty u/s 11AC set aside - the penalty imposed on the other two appellants- Directors Shri Shubash Chand Gupta and Shri Sharad Chand Gupta under Rule 209-A of Central Excise Rules, 1944 read with Section 308A of the Central Excise Rules, 1944 is also set aside - appeal allowed in part.
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