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M/s. Smile Electronics Ltd. Versus Commissioner of Central Excise Customs And Service Tax

Waive of pre-deposit - Denial of benefit of Notification No.83/94-CE - Whether the non- fulfillment of conditions of Notification No.214/86-CE as also Notification No.83/94-CE, dated 11.4.1994 can be held to be procedural violation so as to extend the benefit of the Notification to the appellant - Held that:- Appellant admittedly has not followed the substantive conditions of the Notification in question which require the supplier of the raw material or semi-finished goods to give an undertaking .....

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ed in Notification No.214/1986 are substantive conditions, which require fulfillment so as to ensure that the goods manufactured by the assessee suffer duty of excise at the hands of the customer who has supplied the inputs free of cost to the job worker. - Partial stay granted. - CEA. Nos. 2/2015 & 6 to 8/2015 - Dated:- 3-6-2015 - Mohan M. Shantanagoudar And Aravind Kumar, JJ. For the Petitioner : Smt. Padmini Sundaram , Adv For the Respondent : Sri Jeevan J. Neeralgi Adv JUDGMENT These appeals .....

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l Audit Party of the Central Excise, Bangalore-I, Commissionerate , it was found that PPCBs manufactured using raw materials/components such as PCBs, resistors, capacitors, integrated circuits, etc., procured on its own were cleared on payment of duty, whereas those PPCBs manufactured using the raw materials such as PCBs and other components supplied free of cost by the customers were cleared without payment of duty through their division M/ s.Design & Assemblies Inc. Further, it was found t .....

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under Rule 25 of Central Excise Rules, 2002 ( Rules' for short). 3. The appellant filed statement of objections and was heard in the matter. The office of the Commissioner of Excise, Bangalore, passed an order dated 30.4.2014 imposing penalty of ₹ 40 Lakhs on the assessee under Rule 25 of the Rules holding that the activities of assembling of PPCBs undertaken by the assessee using the raw material and components supplied free of cost by its customers and cleared without payment of duty .....

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, Bangalore by filing the appeal. Along with the memorandum of appeal, stay application was filed by the appellant praying for staying the order-in-original wherever duty had been levied by the Commissioner. 4. The issue involved before the Customs, Excise & Service Tax Appellate Tribunal which required to be adjudicated is as to whether the non- fulfillment of conditions of Notification No.214/86-CE as also Notification No.83/94-CE, dated 11.4.1994 can be held to be procedural violation so .....

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ions are mandatory requirements to claim the benefit of exemption. In the matter on hand, the appellant admittedly has not followed the substantive conditions of the Notification in question which require the supplier of the raw material or semi-finished goods to give an undertaking to the proper officer of Central Excise having jurisdiction over the factory of the job worker to the effect that such goods shall be used in or in relation to the manufacture of the final product in his factory and .....

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