TMI Blog2015 (4) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... available to the job worker on the basis of a declaration made by him that the goods manufactured by him and cleared to the principal manufacture would be used by the principal manufacturer in the manufacture of finished product which would be cleared on payment of duty. In this case, there is no dispute that the principal manufacturer M/s Birla Tyres were availing of full duty exemption under not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to central excise duty. The period of dispute in this case is from 08.08.2008 to 16.10.2008. During this period they were receiving raw material (natural rubber, synthetic rubber, carbon block, rubber chemicals, rubber processing oils etc.) from M/s Birla Tyres, Tehsil Luxor, Haridwar, for making rubber compound on job work basis and were returning the rubber compound so manufactured without paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 86-CE. It is on this basis that the Commissioner by the impugned order in original dated 24.04.2014 has confirmed the duty demand of ₹ 9,03,162/- against the appellant along with interest on it under section 11AB and beside this imposed penalty of ₹ 50,000/- on them under Rule 26. Against this order of the Commissioner, this appeal has been filed along with stay application. 2. None ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption under notification no 50/03-CE, the appellant would not be eligible for the exemption notification no. 214/86-CE. He, therefore, pleaded that there is no infirmity in the impugned order and as such, the appellant do not have prima facie case in their favour, and hence, the waiver from the requirement of pre-deposit for compliance with the provisions of section 35 F is not unwarranted. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by them by using the rubber compound were being cleared at nil rate of duty. In view of this, were are of the prima facie view that the appellant would not be eligible for exemption notification no. 214/86 and as such do not have prima facie case in their favour. Hence, they are directed to deposit an amount of ₹ 6 Lakh within a period of 8 weeks and compliance to be reported on 25.06.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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