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2009 (6) TMI 246 - AT - Central ExciseThe appellants were selling ready-made dress material for Punjabi lady suit. - The stitching, cutting the shape is done by the job worker as regards Kurta. The matching Dupatta is obtained by the job workers and matching fabric for Pyjama also obtained and cut by job workers, who puts the three pieces in one pack, puts trade name and gives/sells it to the appellant, who sells it. Therefore, the activity undertaken by the appellant is only receiving set of Punjabi dress material and selling it in the market. Even if it amounts to manufacture, the activity of manufacture is undertaken by the job workers. In absence of Rule 7AA of CER 1944, which fastened the liability of Central Excise duty on ready-made garments on the principal, the liability for payment of duty cannot be shifted from the job worker to the appellant. - There is no dispute that the appellants are not undertaking any activity in the premises. – In the absence of specific provision, similar Rule 7AA of CER 1944, quoted by the Commissioner in his order in support of his decision in Rule book, the order has no basis for confirmation of demand against the appellant and accordingly has to be set aside
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