https://www.taxtmi.com/caselaws?id=108375 The Tribunal ruled in favor of the appellants in the case involving duty payment by a job worker, procedural violations, and the imposition of penalties. The Tribunal found that the duty paid by the primary manufacturer on goods manufactured by the job worker was valid, rejecting the department's argument that the job worker should have paid the duty. Additionally, the Tribunal determined that the procedural violations alleged against the primary manufacturer were technical and not substantive, leading to the setting aside of penalties imposed under the Central Excise Act and Rules. en-us Fri, 13 Dec 2002 00:00:00 +0530 Sat, 31 Mar 2012 12:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108375 The Tribunal ruled in favor of the appellants in the case involving duty payment by a job worker, procedural violations, and the imposition of penalties. The Tribunal found that the duty paid by the primary manufacturer on goods manufactured by the job worker was valid, rejecting the department's argument that the job worker should have paid the duty. Additionally, the Tribunal determined that the procedural violations alleged against the primary manufacturer were technical and not substantive, leading to the setting aside of penalties imposed under the Central Excise Act and Rules. Case-Laws Central Excise Fri, 13 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108375