TaxTMI 
TaxTMI 
2017 (11) TMI 21
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....Tariff Act, 1985. During the period under dispute from 03/06/2008 to 19/01/2011, the appellant carried out job work for M/s Birla Tyres Ltd, (BTL) Laksar, Distt- Haridwar, in terms of Notification Number 214/86 CE dated 25/03/1986. M/s BTL used to supply raw material to the appellant for conversion into tubes and butyl compound. Revenue issued show cause notice dated 18/01/2012 demanding Central Excise duty on goods cleared to BTL under Notification No.214/86. The said notification exempts the job worker from payment of duty subject to fulfillment of conditions enumerated therein. One of the conditions of the notification is that the supplier of the raw material shall file the declaration with the jurisdictional Central Excise authorities o....
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....the benefit of notification No.214/86CE dated 25.3.1986 was claimed. He submits that for the earlier period 2008, the assessee is not aware whether any letter for the earlier period was sent. When the benefit was available for 2009, it was also available in 2008. Therefore, they were of the view that it was available for the year 2008-2009 also. 6. It is submitted by the learned Counsel for the appellant that the appellant has sent a letter to the Asstt. Commissioner to this effect. He further submits that vide letter dated 26.3.2009 M/s. Birla Tyre Corporation has written to the department at Gwalior where it is stated that they will discharge duty liability in respect of Central Excise duty leviable on the finished product Tyres and tu....
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....nufacture of excisable goods in their factory. The ER 1 return is a document in which the assessee informs the department as to what excisable goods are being manufactured by them and also about their clearances and details of duty liability and payment. In the instance case, the appellant have never disclosed to the department that they were manufacturing excisable goods in their factory. The ER-1 returns filed by the appellants show that no excisable goods have been manufactured or cleared by them from their factory premises. 9. Though the department was aware that the appellants were not eligible for the benefit under Notification No.214/86 no demand could be raised against them earlier since the appellants suppressed from the departm....
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....as well as mixing of compounds, out of the raw materials supplied by BTL. The raw materials were sent by BTL and the finished products were returned to them through job work challans issued under Notification Number 214/86. No Central Excise duty was paid by the appellant at the time of clearance to BTL. BTL also never paid any duty on the final products manufactured by them, since they were availing the area based exemption under Notification No.50/2003. 12. The appellants entered into the contract with M/s BTL for undertaking, on job work basis, manufacture of tubes as well as mixing of compounds, out of the raw materials supplied by BTL. The raw materials were sent by BTL and the finished products were returned to them through job wor....