Notification 214/86-CE exemption upheld where declaration was filed with the job worker's jurisdictional officer and accepted.

Benefit under Notification No. 214/86-CE was available where the required declaration was filed before the Assistant Commissioner having jurisdiction over the job worker's factory and was accepted by that authority. That filing was treated as compliance with the notification condition by the principal manufacturer, so the department's objection based on filing before a different jurisdictional officer failed. On that basis, denial of the exemption and the consequential duty demand raised against the job worker were held unsustainable, and the appellant was found entitled to the notification benefit.

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Issues: Whether the appellant was entitled to the benefit of Notification No. 214/86-CE despite the principal manufacturer filing the undertaking before the jurisdictional Assistant Commissioner of the principal manufacturer instead of the Assistant Commissioner having jurisdiction over the job worker.

Analysis: The declaration required for availing the exemption was filed before the Assistant Commissioner having jurisdiction over the job worker's factory and was accepted by that authority. The condition attached to the notification was therefore treated as complied with by the principal manufacturer. In these circumstances, the denial of the notification benefit and the consequential demand against the job worker was held to be unsustainable.

Conclusion: The appellant was held entitled to the benefit of Notification No. 214/86-CE and the duty demand was not payable.

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