Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2007 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (10) TMI 218 - AT - Central ExciseAppellant, job worker – as per Circular 306/22/97, duty liability is on principal manufacturer, not on job worker even if principal mfr. has not availed benefit u/not. 83/94 - liability of the principal manufacturer can’t be extinguished on ground that relationship between them is on a principal-to-principal basis - held that demand of duty on job worker for reason that raw material supplier has not followed provisions of Not. 214/86, is not correct – demand also time barred – no suppression
|