https://www.taxtmi.com/caselaws?id=50265 A job worker manufacturing excisable goods from raw materials supplied by the principal manufacturer was treated as the manufacturer for excise purposes, so conditional exemption under Notification No. 214/86-C.E. was unavailable absent proof of compliance with the prescribed undertaking procedure. The duty demand was therefore upheld. Penalty under Section 11AC was held inapplicable to the pre-commencement period, so the penalty was set aside and remanded for fresh consideration. Goods not entered in statutory records were liable to confiscation, and confiscation was sustained, but the redemption fine was reduced as excessive. en-us Wed, 08 Nov 2000 00:00:00 +0530 Fri, 20 Aug 2010 16:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50265 A job worker manufacturing excisable goods from raw materials supplied by the principal manufacturer was treated as the manufacturer for excise purposes, so conditional exemption under Notification No. 214/86-C.E. was unavailable absent proof of compliance with the prescribed undertaking procedure. The duty demand was therefore upheld. Penalty under Section 11AC was held inapplicable to the pre-commencement period, so the penalty was set aside and remanded for fresh consideration. Goods not entered in statutory records were liable to confiscation, and confiscation was sustained, but the redemption fine was reduced as excessive. Case-Laws Central Excise Wed, 08 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50265