https://www.taxtmi.com/caselaws?id=348303 Processing of goods for a principal manufacturer was treated as covered by the job-work exemption under Notification No. 214/86-CE because the required declarations and undertakings had been filed and accepted by the jurisdictional excise authorities, and the materials were supplied for processing and return. No breach of any specific notification condition was alleged. The arrangement was regarded as, at most, a technical lapse without mala fide intention, and the matter was revenue neutral. On that basis, the demand, interest and penalties were held unsustainable and the impugned orders were set aside. en-us Thu, 07 Sep 2017 00:00:00 +0530 Thu, 26 Oct 2017 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348303 Processing of goods for a principal manufacturer was treated as covered by the job-work exemption under Notification No. 214/86-CE because the required declarations and undertakings had been filed and accepted by the jurisdictional excise authorities, and the materials were supplied for processing and return. No breach of any specific notification condition was alleged. The arrangement was regarded as, at most, a technical lapse without mala fide intention, and the matter was revenue neutral. On that basis, the demand, interest and penalties were held unsustainable and the impugned orders were set aside. Case-Laws Central Excise Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348303