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2018 (5) TMI 1345 - AT - Central ExciseBenefit of N/N. 214/86-CE - job-work - denial of benefit on the ground that appellant is manufacturer of parts of tractors and the activity undertaken by the appellant amounts to manufacture and the final product (tractor) is exempt from payment of duty - Held that: - if the principal manufacturer has filed written undertaking, the proceedings are not required to be initiated against the appellant as the said undertaking has been accepted by the Revenue and the appellant is entitled to clear the goods without payment of duty in terms of N/N. 214/86-CE - demand not sustainable. Extended period of limitation - Held that: - as the activity undertaken by the appellant were known to the Revenue and option was claimed in terms of N/N. 214/86-CE on the strength of undertaking filed by the principal manufacturer, in that circumstance, the extended period limitation is not invokable. Appeal allowed - decided in favor of appellant.
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