https://www.taxtmi.com/caselaws?id=108375 Duty paid by the principal manufacturer for goods made through a job worker was treated as valid because the objection raised was only procedural and did not undermine the fact of payment. Penalties under the Central Excise Rules, 1944 were held unsustainable where the alleged lapses concerned job work and Modvat compliance and were characterised as technical and venial rather than substantive. The appeals were allowed, the impugned orders were set aside, and relief followed on the basis that there was no substantive duty default or revenue loss. 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 Duty paid by the principal manufacturer for goods made through a job worker was treated as valid because the objection raised was only procedural and did not undermine the fact of payment. Penalties under the Central Excise Rules, 1944 were held unsustainable where the alleged lapses concerned job work and Modvat compliance and were characterised as technical and venial rather than substantive. The appeals were allowed, the impugned orders were set aside, and relief followed on the basis that there was no substantive duty default or revenue loss. Case-Laws Central Excise Fri, 13 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108375