https://www.taxtmi.com/caselaws?id=241017 Notification No. 83/94-CE was held unavailable because the goods manufactured did not fall within the notification's specified tariff entries. The exemption could not be claimed merely on the basis of an undertaking given by the raw material supplier, and the cited precedent was found inapplicable on the facts. As the job work activity was already within the department's knowledge, the demand was restricted to the normal period; duty and consequential interest were sustained, while penalty was not warranted. en-us Thu, 25 Apr 2013 00:00:00 +0530 Tue, 18 Nov 2014 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241017 Notification No. 83/94-CE was held unavailable because the goods manufactured did not fall within the notification's specified tariff entries. The exemption could not be claimed merely on the basis of an undertaking given by the raw material supplier, and the cited precedent was found inapplicable on the facts. As the job work activity was already within the department's knowledge, the demand was restricted to the normal period; duty and consequential interest were sustained, while penalty was not warranted. Case-Laws Central Excise Thu, 25 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241017