https://www.taxtmi.com/caselaws?id=123828 Notification No. 214/86-C.E. could not be denied to a job worker merely because the challan procedure under Rule 57F(2)/(3) of the Central Excise Rules, 1944 was not meticulously followed. The substantive conditions for the exemption were otherwise satisfied, as the job-worked goods were made from raw materials supplied by the principal manufacturer and the final products were admittedly cleared on payment of duty. On that basis, the duty demand and penalty were unsustainable. en-us Thu, 17 Jul 2008 00:00:00 +0530 Thu, 20 Sep 2012 18:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123828 Notification No. 214/86-C.E. could not be denied to a job worker merely because the challan procedure under Rule 57F(2)/(3) of the Central Excise Rules, 1944 was not meticulously followed. The substantive conditions for the exemption were otherwise satisfied, as the job-worked goods were made from raw materials supplied by the principal manufacturer and the final products were admittedly cleared on payment of duty. On that basis, the duty demand and penalty were unsustainable. Case-Laws Central Excise Thu, 17 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123828