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2008 (1) TMI 177 - CESTAT, BANGALOREAppellant sent corded yarn to job worker for mercerizing - No central excise duty was paid by the appellant or the job worker on the mercerized yarn – as per Rule 12B introduced vide Not.24/03, there is a provision for payment of duty by the trader – appellant was not aware of the introduction of Rule 12B which fixes the liability for payment of duty either on the trader or on the job worker – duty is payable by appellant (trader) but penalty not imposable as rule was newly introduced
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