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of <h1>Appellate Tribunal rules duty on principal manufacturer, not job worker.</h1> <h3>Commissioner of Central Excise, Jaipur-II Versus Tirupati Fabrics & Industries Ltd.</h3> The Appellate Tribunal CEGAT, New Delhi upheld the decision in favor of the assessee, stating that duty must be discharged by the principal manufacturer, ... - The Appellate Tribunal CEGAT, New Delhi upheld the decision in favor of the assessee, stating that duty must be discharged by the principal manufacturer, not the job worker. The appeal by the Revenue was rejected based on the decision of the Larger Bench.
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