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2017 (5) TMI 553 - AT - Central ExciseSSI exemption - job-work - The appellant did not include in the clearances of ₹ 76,70,795/- worth of readymade garments which were manufactured prior to March 2001, by job-worker, but cleared after 01.04.2001 while computing SSI clearances - case of appellant is that they never had a factory premises prior to 01.04.2001 and therefore the goods cannot be considered to be manufactured by them - Held that: - identical matter has been decided by the Tribunal in K. Prashant Enterprises [2004 (1) TMI 544 - CESTAT, MUMBAI], where it was held that the raw material supplier (appellants) cannot be saddled with the duty liability to pay Central Excise Duty or with penalty. Larger Bench has prescribed that the duty liability arose prior to 01.03.2001 at the end of job worker. No duty liability would therefore arise at the end of principal manufacturer prior to 01.03.2001. Thus the goods which were lying in stock of the appellant cannot be charged to duty once again. Appeal allowed - decided in favor of appellant.
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