https://www.taxtmi.com/caselaws?id=342869 Notification No. 214/86-CE places the undertaking-filing obligation on the supplier of raw materials or semi-finished goods before the jurisdictional Assistant Commissioner or Deputy Commissioner having jurisdiction over the job worker's factory. It does not create an express independent duty on the job worker to verify that the principal manufacturer has filed the undertaking. As the record showed filing of the undertaking and payment of duty on the job-worked goods, the demand against the job worker was unsustainable and the duty liability was negatived. en-us Tue, 11 Apr 2017 00:00:00 +0530 Wed, 10 May 2017 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342869 Notification No. 214/86-CE places the undertaking-filing obligation on the supplier of raw materials or semi-finished goods before the jurisdictional Assistant Commissioner or Deputy Commissioner having jurisdiction over the job worker's factory. It does not create an express independent duty on the job worker to verify that the principal manufacturer has filed the undertaking. As the record showed filing of the undertaking and payment of duty on the job-worked goods, the demand against the job worker was unsustainable and the duty liability was negatived. Case-Laws Central Excise Tue, 11 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342869