https://www.taxtmi.com/caselaws?id=288439 A job worker claiming exemption under Notification No. 214/86-CE could rely on the undertaking furnished by the main manufacturer to the jurisdictional officer, and was not required to make further enquiries where the department itself had issued central excise registration to that supplier. Mere allegation that the supplier had no factory of its own did not justify denial of the exemption, especially when there was no allegation that the undertaking conditions were breached, the goods were misused, or revenue loss occurred. On those facts, the duty demand and consequential penalties were unsustainable, and the exemption was available. en-us Tue, 04 Jun 2019 00:00:00 +0530 Sun, 07 Jun 2020 19:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288439 A job worker claiming exemption under Notification No. 214/86-CE could rely on the undertaking furnished by the main manufacturer to the jurisdictional officer, and was not required to make further enquiries where the department itself had issued central excise registration to that supplier. Mere allegation that the supplier had no factory of its own did not justify denial of the exemption, especially when there was no allegation that the undertaking conditions were breached, the goods were misused, or revenue loss occurred. On those facts, the duty demand and consequential penalties were unsustainable, and the exemption was available. Case-Laws Central Excise Tue, 04 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288439