https://www.taxtmi.com/caselaws?id=75195 Central excise liability follows the manufacturer, so duty cannot be recovered from a buyer who merely receives and sells finished goods where cutting, stitching, packing and trade-mark affixing were done by job workers. On the facts noted, the appellant did not itself carry out the processing, and no provision then in force fastened liability on the principal for the relevant period. Rule 7AA of the Central Excise Rules, 1944, was unavailable to sustain the demand. The duty demand and penalty were therefore not sustainable, and consequential relief followed. en-us Thu, 04 Jun 2009 00:00:00 +0530 Mon, 29 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75195 Central excise liability follows the manufacturer, so duty cannot be recovered from a buyer who merely receives and sells finished goods where cutting, stitching, packing and trade-mark affixing were done by job workers. On the facts noted, the appellant did not itself carry out the processing, and no provision then in force fastened liability on the principal for the relevant period. Rule 7AA of the Central Excise Rules, 1944, was unavailable to sustain the demand. The duty demand and penalty were therefore not sustainable, and consequential relief followed. Case-Laws Central Excise Thu, 04 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75195