2016 (11) TMI 865

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....or the appellant Shri. Satyapal, A.R.- for the respondent Per Ashok Jindal: The appellant is in appeal against the impugned order demanding duty by denying the benefit of Notification No. 214/86CE dated 25.03.1986. 2. The facts of the case are that the appellant is job worker and clearing the goods without payment of duty as per Notification No. 214/86-CE. The principal manufacturer ha....

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....s that it is a bonafide mistake of the principal manufacturer while filing the undertaking before the Jurisdiction Officer instead of the Assistant Commissioner of Range of the job worker/AppelIant. Later on, the said mistake was also rectified by filing undertaking before the Assistant Commissioner to the job worker but the same has not been considered by the adjudicating authority. Further, he s....