2018 (8) TMI 541

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.... This appeal has been filed by the M/s Hari Om Chemicals against confirmation of demand of duty and imposition of penalty. 2. Ld.CA for the appellant pointed out that the appellant are engaged in manufacturing excisable goods and are availing under Notification 08/2003-CE. The appellant were also engaged in undertaking Job Work for another party and were claiming of Notification No. 83/94-CE. A ....

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..... Ld. AR relies on the impugned order. He pointed out that the appellant and the principle manufacturer who was supplying the goods have common think in so far as the Power of Attorney the both are them by are held a single person. He also relied on the decision of Tribunal in the case of M/s Auto Valves and Engine Components Ltd 2017-TIOL-1022-CESTAT-MUM. He argue that in identical circumstances ....

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....harge the duty liability on the finished goods processed by the person, if the conditions of the notification are not met. In absence of this undertaking, the benefit of Notification No. 85/94 (sic) or 214/86 cannot be granted. These undertakings are not merely procedural undertaking but substantive undertaking in so far as by virtue of this undertaking, the principal manufacturer takes the respon....