https://www.taxtmi.com/caselaws?id=109155 Rule 57-S of the Central Excise Rules, 1944 was interpreted as governing removal of moulds and dies to a job worker for manufacture on behalf of the principal manufacturer, and not as importing the broader job-worker concept used in exemption notifications such as Notification No. 214/86-C.E. The Tribunal applied its earlier decision on identical facts and held that the appellant could not be required to make a pre-deposit of duty and penalty when duty had already been paid in accordance with law and the issue was covered by precedent. Pre-deposit was waived. en-us Thu, 18 Apr 2002 00:00:00 +0530 Fri, 06 Apr 2012 12:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109155 Rule 57-S of the Central Excise Rules, 1944 was interpreted as governing removal of moulds and dies to a job worker for manufacture on behalf of the principal manufacturer, and not as importing the broader job-worker concept used in exemption notifications such as Notification No. 214/86-C.E. The Tribunal applied its earlier decision on identical facts and held that the appellant could not be required to make a pre-deposit of duty and penalty when duty had already been paid in accordance with law and the issue was covered by precedent. Pre-deposit was waived. Case-Laws Central Excise Thu, 18 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109155