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2016 (11) TMI 865 - CESTAT CHANDIGARH

2016 (11) TMI 865 - CESTAT CHANDIGARH - TMI - Demand - denial of benefit of N/N. 214/86CE dated 25.03.1986 - job work - filing of undertaking with the jurisdiction officer of the job worker - Held that: - I find that in this case the principal manufacture has filed declaration before the Assistant Commissioner having jurisdiction of the factory of the job worker and the said declaration have been accepted by the said Assistant Commissioner. In that circumstances, the Condition of the notificatio .....

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Ashok Jindal: The appellant is in appeal against the impugned order demanding duty by denying the benefit of Notification No. 214/86CE dated 25.03.1986. 2. The facts of the case are that the appellant is job worker and clearing the goods without payment of duty as per Notification No. 214/86-CE. The principal manufacturer has to file undertaking with the jurisdiction officer of the job worker that on the Job work goods, the principal manufacture will discharge the duty. The principal manufactur .....

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penalty was imposed. Aggrieved from the said order, the appellant is before me. 2. The Ld. Counsel for the appellant submits that it is a bonafide mistake of the principal manufacturer while filing the undertaking before the Jurisdiction Officer instead of the Assistant Commissioner of Range of the job worker/AppelIant. Later on, the said mistake was also rectified by filing undertaking before the Assistant Commissioner to the job worker but the same has not been considered by the adjudicating .....

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