Excise Duty on job work outside uttaranchal(exempted state)

My client has set up a factory in State of Uttaranchal where excise duty is exempt. The firm sent some raw materials for job work outside the state of Uttaranchal. Now, excise deptt. issued a notice to the firm asking duty on material sent for job work on the contention that job work has to be got done within the state of Uttaranchal.

Can anybody suggest whether excise duty can be charged by deptt. in above case.