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2016 (1) TMI 92 - CESTAT BANGALORE

2016 (1) TMI 92 - CESTAT BANGALORE - 2015 (326) E.L.T. 697 (Tri. - Bang.) - 100% EOU - Appellant received sandal wood from M/s Karnataka Soaps and Detergents Ltd. (KSDL) for extraction of sandal wood oil on job work basis - due permission for doing the job work was not availed by the appellant from the Development Commissioner - Held that:- No doubt the assessee working under the customs and excise arena is required to follow the procedure laid down under the law and to fulfill the conditions fo .....

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entitled to do job work for the principal manufacturer located in DTA. In such a scenario, we are of the view that non-taking of the permission, though a contravention, may not result in confirmation of demand of duty. Accordingly, we set aside the confirmation of duty along with interest and imposition of penalty under Section 11AC of the Central Excise Act - as there is admittedly a violation of the procedures required to be followed by the appellant, we uphold the imposition of penalty under .....

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record, the appellant is a 100% EOU, being manufacturers of essential oils and sandal wood oil and sap wood paste etc. The dispute lies in a very narrow compass. The appellant received sandal wood from M/s Karnataka Soaps and Detergents Ltd. (KSDL) for extraction of sandal wood oil on job work basis. The appellant extracted the same and returned the goods to M/s KSDL. 3. The Revenue s sole objection is that due permission for doing the job work was not availed by the appellant from the Developme .....

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