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2018 (2) TMI 1609 - AT - Central ExciseSSI exemption - denial of benefit of Job work - denial on the ground that the appellant had not declared that they were doing job-work - Board Circular No.59/88 dated 28/10/88 and 323/39/97-CX dated 14/07/1997 - Held that: - the Commissioner (Appeals) has relied on the circulars issued by the CBEC to grant benefit. It is seen that the said circulars have been issued with reference to the SSI units clearing goods to domestic tariff area and also exporting the goods. The said circular is not applicable to any unit, which is clearing to domestic tariff area only. Thus, the Commissioner (Appeals) has wrongly relied on the said circular. The requirement of declaration under N/N. 214/86, is not a mere facility. The declaration serves the purpose of shifting responsibility on payment of duty from the hob workers to principal manufacturer who undertakes to pay the duty liability in respect of goods. In the absence of the declaration no liability can be fixed on the principal manufacturer. The appellant had not declared that they were doing job work and availing benefit of Notification in the ER-1 returns. Thus, the charge of mis-declaration is clearly established - the matter is remanded to the original adjudicating authority for redetermination of demand - appeal allowed by way of remand.
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