TMI Blog2014 (3) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... worker - manufacture of katha as final product - Held that:- It is settled law that when a principal manufacturer gets his goods manufactured from a job worker on job work basis and the transaction between them are on principal to principal basis, it is the job worker who would be liable to pay duty not the principal manufacturer - Following decision of assessee's own previous case [2012 (9) TMI 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruary 2011. The applicants are engaged in the manufacture of catechu like substance containing an abundance of catechins which is obtained from extract of imported gambier falling under Chapter 13 of the Central Excise Tariff attracting Central Excise duty @ 10%. It is alleged by the department that the applicant have wrongly availed the benefit of exemption Notification No. 76/1986 dated 10th Feb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s own case in respect of other Show Cause Notices the matter came up for decision before this Tribunal on their stay petition and Tribunal vide Stay Order No. 1165-1172/2012-Ex. (BR) dated 25th July 2012 has granted them unconditional stay till disposal of the appeal. He submits that since the facts of the present case are exactly similar to the earlier case pre-deposit is required to be waived i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
