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2018 (1) TMI 1254 - AT - Central ExciseValuation - demand of duty on the ground that the raw materials were not supplied under job work challans, either under Notification No.214/86 or under Rule 4(5) of Cenvat Credit Rules, 2002 - suppression of facts - Held that: - It is not the allegation or case of the department that the job-worked goods have been summarily removed from the job worker without discharge of duty liability thereon. On the other hand, in the show-cause notice and even in the orders of the lower authorities, it is conceded that the job-worked goods have been returned to the raw material supplier. Obviously, the onus of discharge of duty liability will be on the raw material supplier, on which aspect the show-cause notice is silent - the demand of duty liability from the job worker would be an overkill - appeal allowed - decided in favor of appellant.
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