https://www.taxtmi.com/caselaws?id=106203 Rule 57F(3) of the Central Excise Rules, 1944 required strict compliance with the prescribed job-work procedure, including prior intimation to the jurisdictional officer, prescribed challans for movement of goods, return of processed goods and maintenance of records. Where the principal manufacturer and job-worker failed to produce statutory documents, did not use the required challans and did not maintain accounts, the benefit of the rule was unavailable. The lapse was not treated as a mere technical defect or substantial compliance because the parties were aware of the procedure and followed it in other transactions. Duty demand and penalty were therefore sustained. en-us Thu, 21 Mar 2002 00:00:00 +0530 Tue, 13 Mar 2012 12:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106203 Rule 57F(3) of the Central Excise Rules, 1944 required strict compliance with the prescribed job-work procedure, including prior intimation to the jurisdictional officer, prescribed challans for movement of goods, return of processed goods and maintenance of records. Where the principal manufacturer and job-worker failed to produce statutory documents, did not use the required challans and did not maintain accounts, the benefit of the rule was unavailable. The lapse was not treated as a mere technical defect or substantial compliance because the parties were aware of the procedure and followed it in other transactions. Duty demand and penalty were therefore sustained. Case-Laws Central Excise Thu, 21 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106203