Job work exemption under Notification No. 214/86: prima facie no irregularity found and stay was refused.

The dispute concerned whether Revenue had shown a prima facie case for stay against an order granting benefit under Notification No. 214/86. The record notes that the activity involved receipt of scrap, conversion into billets and rectangular parts, and further supply of those parts to hand tool manufacturers, with job work understood in terms of the notification. On that prima facie view, no irregularity was found in the respondents' conduct, and stay of the impugned orders was refused.

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Issues: Whether the Revenue had made out a prima facie case for grant of stay against the order allowing the benefit of Notification No. 214/86.

Analysis: The order records that the activity involved receipt of scrap, conversion into billets and rectangular parts, and further supply of those parts to hand tool manufacturers. It notes that job work was defined in the relevant notification and that, on a prima facie view, no irregularity by the respondents was found.

Outcome: Stay of the impugned orders was refused.

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