2017 (5) TMI 607

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....ommissioner under Notification No.214/86-CE dt.25.3.1986. 2. The brief facts of the case are that the respondent is working as job worker and received the raw materials from the principal manufacture under challan in terms of Notification No.214/86-CE. After completing the job work, the goods were sent to the supplier of the goods under job work challan. The proceedings were initiated against the respondent on the ground that the supplier/principal manufacturer has not complied with the condition of Notification No.214/86-CE by filing declaration and discharged duty liability on job work goods before the jurisdictional Commissioner. The matter was adjudicated by the adjudicating authority who held that although the suppliers of the goods....

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....al Excise or Deputy Commissioner of Central Excise having jurisdiction over the factory of the job worker that the said goods shall be (a) used in or in relation to the manufacture of the final products in his factory;or (b) removed from his factory without payment of duty - (i) under bond for export; or (ii) to a unit in a free trade zone or to or to a hundred per cent. export-oriented undertaking or to a unit in an Electronic Hardware Technology Park or Software Technology Parks or supplied to the United Nations or an international organization for their official use or supplied to projects funded by them, on which exemption of duty is available under notification of the Government of India in the Minis....