https://www.taxtmi.com/caselaws?id=239986 Notification No. 214/86 was treated as substantially complied with where the supplier's declaration was filed belatedly but the job-work material was shown to have been captively used in the supplier's factory for manufacture of dutiable finished goods. On that prima facie basis, the pre-deposit requirement was waived and recovery of duty, interest and penalty was stayed pending appeal. en-us Mon, 03 Jun 2013 00:00:00 +0530 Sun, 24 Nov 2013 08:26:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239986 Notification No. 214/86 was treated as substantially complied with where the supplier's declaration was filed belatedly but the job-work material was shown to have been captively used in the supplier's factory for manufacture of dutiable finished goods. On that prima facie basis, the pre-deposit requirement was waived and recovery of duty, interest and penalty was stayed pending appeal. Case-Laws Central Excise Mon, 03 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239986