https://www.taxtmi.com/caselaws?id=365336 Where a principal manufacturer furnished an undertaking under Notification No. 214/1986 to discharge Central Excise duty on job-work clearances, and the Revenue accepted that arrangement with goods moving under job-work challans, the jurisdictional Assistant Commissioner had no authority to independently assess the appellant's activity. The Tribunal therefore held that the demand and penalty could not be sustained, and the impugned orders were set aside. en-us Wed, 04 Jul 2018 00:00:00 +0530 Thu, 16 Aug 2018 07:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365336 Where a principal manufacturer furnished an undertaking under Notification No. 214/1986 to discharge Central Excise duty on job-work clearances, and the Revenue accepted that arrangement with goods moving under job-work challans, the jurisdictional Assistant Commissioner had no authority to independently assess the appellant's activity. The Tribunal therefore held that the demand and penalty could not be sustained, and the impugned orders were set aside. Case-Laws Service Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365336