https://www.taxtmi.com/caselaws?id=92411 The Tribunal ruled in favor of the appellants, a manufacturer of polyester fiber, in a case involving the interpretation of the term "manufacturer" in a Central Excise notification. The Tribunal held that the duty liability did not automatically transfer to the polyester fiber manufacturer if fabric manufacturers failed to produce the required end-use certificate. The appellants were not liable to pay duty due to the fabric manufacturers' non-compliance with the certificate requirement. The imposed penalty was set aside, and the appeal was allowed in favor of the appellants. en-us Mon, 30 Aug 1999 00:00:00 +0530 Tue, 01 Nov 2011 15:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92411 The Tribunal ruled in favor of the appellants, a manufacturer of polyester fiber, in a case involving the interpretation of the term "manufacturer" in a Central Excise notification. The Tribunal held that the duty liability did not automatically transfer to the polyester fiber manufacturer if fabric manufacturers failed to produce the required end-use certificate. The appellants were not liable to pay duty due to the fabric manufacturers' non-compliance with the certificate requirement. The imposed penalty was set aside, and the appeal was allowed in favor of the appellants. Case-Laws Central Excise Mon, 30 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92411