Appellant Denied Benefits Under Notifications 214/96 & 84/95-CE for Failing to Provide Essential Undertakings in Excise Law.

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....Job-work - benefit of N/N. 214/96 and N/N. 84/95-CE cannot be extended to the appellant as the requisite undertakings have not been given by the appellant - These undertakings are not merely procedural undertaking but substantive undertaking in so far as by virtue of this undertaking, the principal manufacturer takes the responsibility of duty liability in case it arose - AT....