2002 (2) TMI 880

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....i T.K. Kar, SDR, for the Respondent. [Order]. -  Duty of Rs. 1,00,079.00 [Rupees one lakh seventy two only (sic)] has been confirmed by the authorities and Rs. 20,000.00 (Rupees twenty thousand) has been imposed as penalty on the ground that the appellants have manufactured the goods on job work basis and cleared the same without payment of duty. 2.  After hearing Shri P.K. Das,....

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....isions of the small-scale exemption notification. However, the demand confirmed on the said ground has not been challenged before me. 3. Shri Das, learned Advocate has only submitted that the said two suppliers of raw materials received the raw materials from another manufacturer, M/s. CARTER Hydraulic Power (P) Ltd. under the challans prescribed under Notification No. 214/86, dated 25-3-8....

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.... the manufacture of the final product in his factory. In the present case, the raw materials have been supplied by two persons who are not manufacturers themselves. As such, it was not possible for the said two raw material suppliers to give an undertaking to the Appellant's Assistant Commissioner that the goods so received by them would be used in their factory for the manufacture of the final pr....