https://www.taxtmi.com/caselaws?id=334847 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. en-us Tue, 25 Oct 2016 00:00:00 +0530 Mon, 06 Feb 2017 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334847 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. Case-Laws Central Excise Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334847