https://www.taxtmi.com/caselaws?id=360781 A job worker clearing goods under Notification No. 214/86-CE was held entitled to duty exemption where the principal manufacturer had filed the prescribed undertaking and the Revenue had accepted it. The benefit could not be denied merely because the principal manufacturer's final product was exempt, and the duty demand failed on merits. On limitation, the extended period was held unavailable because the activity and the claim under the notification were within the Revenue's knowledge. The impugned orders were set aside and consequential relief followed. en-us Mon, 19 Mar 2018 00:00:00 +0530 Wed, 23 May 2018 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360781 A job worker clearing goods under Notification No. 214/86-CE was held entitled to duty exemption where the principal manufacturer had filed the prescribed undertaking and the Revenue had accepted it. The benefit could not be denied merely because the principal manufacturer's final product was exempt, and the duty demand failed on merits. On limitation, the extended period was held unavailable because the activity and the claim under the notification were within the Revenue's knowledge. The impugned orders were set aside and consequential relief followed. Case-Laws Central Excise Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360781