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2016 (10) TMI 761 - AT - Central ExciseLiability to duty - principal manufacturer or job worker - N/N.83/94 and 84/94 - whether demand of duty from respondent justified on the ground that principal manufacturer Rajni Timbers P. Ltd did not use the goods supplied by the respondent for further manufacture of the goods but sold them as such in the open market? - Held that: - The fact that the respondent is functioning under notification 83/94 read with notification 84/94 would mean that the respondent has not undertaken any responsibility for discharging the excise duty on the manufacture of goods; which incidentally passes to the raw material supplier as he gives a declaration to their Jurisdictional Divisional Office as also the respondent s central excise office. In the case in hand, there is no dispute that such declarations were given. If it is so, we find that the first appellate authority has correctly relied upon the Board s circular no. B-32/1/94-TRU dated 18.4.1994 to hold that the principal manufacturer i.e. who furnished the undertaking under notification 83/94 and 84/94 is liable to duty - appeal dismissed - decided against appellant.
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