https://www.taxtmi.com/caselaws?id=115272 An independent registered contractor functioning as a genuine job worker was treated on a principal-to-principal basis, not as hired labour, because the contractual language and factual control did not show an employment-like relationship. On that footing, duty liability on goods manufactured through the contractor was set aside. The text also states that penalty cannot be sustained against a person who was neither made a party to the adjudication nor issued notice, so the penalty order on that person was unsustainable. The discussion thus confirms that job-work arrangements are not recharacterised merely from contractual wording, and penalty requires prior notice and participation in the proceedings. en-us Wed, 20 Apr 2005 00:00:00 +0530 Fri, 25 May 2012 13:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115272 An independent registered contractor functioning as a genuine job worker was treated on a principal-to-principal basis, not as hired labour, because the contractual language and factual control did not show an employment-like relationship. On that footing, duty liability on goods manufactured through the contractor was set aside. The text also states that penalty cannot be sustained against a person who was neither made a party to the adjudication nor issued notice, so the penalty order on that person was unsustainable. The discussion thus confirms that job-work arrangements are not recharacterised merely from contractual wording, and penalty requires prior notice and participation in the proceedings. Case-Laws Central Excise Wed, 20 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115272