2018 (12) TMI 1028

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....Pump MSKN, and (2) Nozz. Head for Pump MSKN, falling under Chapter 84 of the Central Excise Tariff Act, 1985, on job work basis, for M/s. Flo-rite Engineering Corporation in March 2005, without payment of duty. Consequently, a show cause notice was issued to them demanding duty of Rs. 1,08,800/- with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed an appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeals. Hence, the present appeal. 3. Ld. Advocate for the appellant submitted that they have manufactured excisable goods on job work basis for their customer M/s. Flo-rite Engineering Corporation and entitled to the benefit of Notificat....

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....for the Revenue vehemently argued that while claiming the benefit of exemption notification, the condition of the notification should strictly be complied with and the burden lies heavily on the assessee to establish that they have fulfilled and complied with all the conditions of the exemption notification. This principle has been recently confirmed by the five member Bench of the Hon'ble Supreme Court in the case of Commissioner of Customs (Import) Mumbai Vs. Dilip Kumar & Company 2018 (361) ELT 577 (S.C.). 5. Heard both sides and perused the records. 6. The undisputed facts are that the appellant manufactured and cleared excisable goods falling under Chapter 84 of the Central Excise Tariff Act, 1985 on job work basis, without payme....