TMI Blog2017 (9) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... s only a venial or technical breach and the whole situation is Revenue neutral. There being no malafide intention on the part of the appellants to evade payment of duty, the SCN is misconceived and not maintainable - appeal allowed - decided in favor of appellant. - E/3112 & 3113/2007-EX [DB] - A/71081-71082/2017-EX[DB] - Dated:- 7-9-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Vivek Kohli (Advocate) Shri Ashwani Sharma (Advocate) for Appellant Shri Rajeev Ranjan (Joint Commr.) AR for Respondent ORDER Per: Anil Choudhary The issue in these appeals are whether the appellant have violated the provisions of job work and/or the scheme of job work as notified u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of raw materials or semi finished goods supplied to the job worker, so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any operation which is essential for the aforesaid purposes. Further reference was also made to the definition of job work under Rule 2(l) of CER, 2002 which provides - for the purposes of this notification, the expression job work means processing or working upon of raw materials or semi-finished goods supplied to the job worker so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any operation which is essential for the aforesaid process and the expression job worker shall be so construed . Hence it appeared to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the said goods have been used in or in relation to the manufacture of the final products. The said supplier produces evidence that the said goods have been so used and the said supplier undertakes the responsibilities of discharging the liability in respect of Central Excise duty leviable on the finished products. Further, in the table Chapter 33 is also included in the said Notification. As such there is no dispute with regard to the activity of the appellant whether falling under the scheme of job work or not. Further admitted facts are that the principal of the appellant, namely M/s Flakes N Flavourz, New Delhi, have filed undertaking/intimation dated 13 April, 2004 as required under Notification No.214/86 to the Assistant Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso getting a Attar Shamama processed on job work by them on the material supplied to the appellant. 4. Heard the parties. 5. Having considered the rival contentions, we find that there is no allegation in the show cause notice of the violation of any of the conditions of the Notification No.214/86-CE. We further find that proper declarations have been filed by the principal manufacturer, which have been accepted by the Department, particularly by the Assistant Commissioner of Central Excise having jurisdiction over the factory of the appellant. We further find from the impugned order that the learned Commissioner have observed that there is only a venial or technical breach and the whole situation is Revenue neutral. There being no m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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