Exemption Denied: Manufacturer Misses Declaration, Loses Double Benefits Under Central Excise Notification 214/86.

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....Job work - N/N. 214/86 dated 25.03.1986 - declaration/ certificate by the principle manufacturer not filed - double benefit of exemption on the same raw material is not permissible especially when the appellant has manufactured the excisable goods which have the industrial market and cleared the same without payment of duty - AT....