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2017 (3) TMI 1770 - CESTAT NEW DELHIDemand of excise duty - principal-job-worker relationship - case of Department is that the appellant has supplied the raw material and hired the labour in the name of the job worker so the composite duty was demanded by the department from the appellant - HELD THAT:- The impugned order appears to be ambiguous on the aspect “whether the relationship between the appellant and job worker was principal to principal or not”. The impugned order is silent about the nature of the job work. This can be verified by him whether job charges or the labour charges were paid. Matter remanded to the adjudicating authority to decide the issue denovo but by providing an opportunity of hearing to the assessee - appeal allowed by way of remand.
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