https://www.taxtmi.com/caselaws?id=84990 Manufacture on a job-work basis meant the job worker was the manufacturer for central excise purposes, and the disclosed price list and classification list already showed that the goods were produced for the loan licencee. The notification did not require a separate declaration by the loan licencee to the Department, and no material suppression or independent violation was established against the appellants. On that basis, the conditions for invoking Rule 209A and imposing penalty were not met, so the penalty was held unsustainable and was set aside. en-us Mon, 11 Sep 1995 00:00:00 +0530 Tue, 02 Aug 2011 10:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84990 Manufacture on a job-work basis meant the job worker was the manufacturer for central excise purposes, and the disclosed price list and classification list already showed that the goods were produced for the loan licencee. The notification did not require a separate declaration by the loan licencee to the Department, and no material suppression or independent violation was established against the appellants. On that basis, the conditions for invoking Rule 209A and imposing penalty were not met, so the penalty was held unsustainable and was set aside. Case-Laws Central Excise Mon, 11 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84990