TMI Blog2018 (8) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... urisdictional authorities of Central Excise having jurisdiction over the assessee that they will pay the relevant excise duty. Thus although the job worker is a manufacturer by virtue of the exemption notification r/w declaration made by the raw materials supplier, the burden of discharging excise duty shifts on to the raw material supplier. The Revenue has a strong case as far as the allegation that the appellant has not fulfilled conditions stipulated in the N/N. 83/1994-CE is concerned - It a fit case to be remanded back to the original authority. Appeal allowed by way of remand. - Appeal No. E/406/2009 - Final Order No. A/30822/2018 - Dated:- 3-8-2018 - HON'BLE MR. M.V.RAVINDRAN, MEMBER (JUDICIAL) And HON'BLE MR. P. VE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (b) That in the event of his failure to do so, he undertakes to pay excise duty, if any, payable on such goods, but for the exemption contained in this notification, as if such goods were manufactured by the supplier and sold on his own account. 3. A show cause notice was issued on 29.10.2007 by the Commissioner stating that on verification of the records it was found that there is no evidence to the effect that the assessees have filed undertakings as stipulated in the Notification No.83/1994-CE. It is further stated that the assessees have produced photo copies of undertakings from 3 suppliers of raw materials filed with the jurisdictional Central Excise authorities. It is further alleged that in respect of 3 other suppliers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest and imposed penalty equal to the duty demanded. In his Order-in-Original, the Learned Commissioner recorded as follows: (1) The assessee had claimed that the respective suppliers of raw materials has furnished declarations with proper officers and during personal hearing, they claimed that out of 6 suppliers of raw materials, 3 are not traceable and supplied photo copies of registration of other 3. They found that on going through the copies of declarations, they did not appear to be genuine as there is no telephone number, sales tax registration number, etc. During adjudication, he further conducted formal enquiries at Visakhapatnam and found that the suppliers of raw materials do not exist as manufactures and there is no trac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturer and hence in the absence of any such details, the benefit of exemption under notification cannot be extended. 6. However, the Order-in-Original was passed confirming the demand on different grounds including formal enquiries conducted by the Commissioner at Visakhapatnam with the Commercial Tax department, Visakhapatnam. He further argued that he has provisional registration certificates from the department of Industries, Government of Andhra Pradesh in respect of the supplier of the raw material. The pet jar is not completely marketable item and it requires a cap and therefore, pet jars supplied become raw material, further, to the manufacturer. The appellant had carried out the job work in accordance with Notification No.83/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exemption Notification in the case of Commissioner of Customs (Import), Mumbai Vs M/s Dilip Kumar Co. In Civil Appeal No.3327 of 2007 as follows: 52. To sum up, we answer the reference holding as under (1) Exemption notification should be interpreted strictly; the burden of proving applicability would be on the assessee to show that his case comes within the parameters of the exemption clause or exemption notification. (2) When there is ambiguity in exemption notification which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and it must be interpreted in favour of the revenue. (3) The ration in Sun Export case (supra) is not correct and all the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such as Central Excise Registration Number, etc., were not available and hence they are not verifiable. Even in the documents produced before or during the appeal, copies of declarations filed by M/s Sri Harsha Enterprises (supplier of raw material) were clearly addressed to the Superintendent of Central Excise, Visakhapatnam. Similarly, the declarations filed by M/s Matha Pet Bottling Industries are addressed to Superintendent of Central Excise, Vijayawada and declarations of M/s Surya Pet bottles are also addressed to the officers in Visakhapatnam. Clearly, these declarations were not filed with the officers having jurisdiction over the appellant. 10. However, we find that the Learned Commissioner in his Order-in- Original has referred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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