2018 (3) TMI 178

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....er L&T has not given a declaration under Notification No.214/86-CE as required for sending the goods to the appellant as job worker. Department took the view that non-compliance of this requirement would render the appellant to discharge duty liability in respect of the job worked goods which have been sent to L&T. Show cause notice dt.1.09.2009 was issued to appellant inter alia, proposing duty demand of Rs. 58,01,903/- along with interest and imposition of penalty under Rule 25 of the Central Excise Rules, 2002. In adjudication, the Commissioner vide impugned order No.22/2010 dt. 20.09.2010 upheld the proposals in the notice for demand of duty and interest and also imposed penalty of Rs. 1,00,000/- under Rule 25 ibid. Hence this appeal. ....

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....to the case law of Eagle Flask Industries Ltd. Vs CCE Pune - 2016 (342) ELT 445 (Tri.-Mumbai) and also the Supreme Court judgment in Eagle Flask Industries Ltd. Vs CCE Pune 2004 (171) ELT 296 (SC) to highlight that filing of declaration under notifications is not an empty formality and it cannot be said that it is a mere procedural requirement. He also relies upon the case law in International Engg. & Mfg. Services P.Ltd. Vs CCE Jaipur - 2001 (135) ELT 551 (Tri.-Del.) 4. Heard both sides and have gone through the facts. 5. We find that even at the stage of stay application, this Tribunal vide Misc. Order No.41387/2013 dt. 03.06.2013, had (in para-4) taken of the submissions of the A.R. that job work material was further captively used....