https://www.taxtmi.com/caselaws?id=97916 The Tribunal held that duty under Notification 214/86 should be paid by the manufacturer (job worker) and not the supplier of raw material. Consequently, the duty demand on Span Heat Transfer Equipments Manufacturers Pvt. Ltd. was denied, and the order imposing duty and penalty was set aside. Appeal E/2113/96 was allowed, granting relief to Span in accordance with the law. en-us Thu, 14 Jun 2001 00:00:00 +0530 Wed, 18 Jan 2012 15:38:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97916 The Tribunal held that duty under Notification 214/86 should be paid by the manufacturer (job worker) and not the supplier of raw material. Consequently, the duty demand on Span Heat Transfer Equipments Manufacturers Pvt. Ltd. was denied, and the order imposing duty and penalty was set aside. Appeal E/2113/96 was allowed, granting relief to Span in accordance with the law. Case-Laws Central Excise Thu, 14 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97916