https://www.taxtmi.com/caselaws?id=102695 The judgment confirmed a duty of Rs. 1,00,079.00 and a penalty of Rs. 20,000.00 on the appellants for manufacturing goods on job work basis without paying duty. The Revenue's argument that goods manufactured on job work basis should attract duty was upheld, particularly for goods with other brand names. The appellants, benefiting from a small-scale exemption, failed to include the value of goods manufactured from raw materials supplied by other companies, leading to non-compliance with duty payment requirements. The appeal was rejected, affirming duty confirmation and penalty imposition for not following duty payment requirements for job work manufactured goods. en-us Tue, 05 Feb 2002 00:00:00 +0530 Wed, 15 Feb 2012 17:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102695 The judgment confirmed a duty of Rs. 1,00,079.00 and a penalty of Rs. 20,000.00 on the appellants for manufacturing goods on job work basis without paying duty. The Revenue's argument that goods manufactured on job work basis should attract duty was upheld, particularly for goods with other brand names. The appellants, benefiting from a small-scale exemption, failed to include the value of goods manufactured from raw materials supplied by other companies, leading to non-compliance with duty payment requirements. The appeal was rejected, affirming duty confirmation and penalty imposition for not following duty payment requirements for job work manufactured goods. Case-Laws Central Excise Tue, 05 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102695