https://www.taxtmi.com/caselaws?id=117884 Goods manufactured on job work for another person are treated as manufactured by that principal under Rule 4(3) of the Central Excise Rules, 2001, with the principal liable for duty unless the job worker is authorised to pay. On the stated facts, the goods could not be fastened with duty liability on the appellants as their own manufacture. The demand for alleged domestic clearances of export rejects also failed because the show cause notice did not identify the brand names or establish their ownership, leaving the factual basis for duty, penalty and interest too vague to sustain. en-us Tue, 20 Dec 2005 00:00:00 +0530 Wed, 27 Jun 2012 11:58:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117884 Goods manufactured on job work for another person are treated as manufactured by that principal under Rule 4(3) of the Central Excise Rules, 2001, with the principal liable for duty unless the job worker is authorised to pay. On the stated facts, the goods could not be fastened with duty liability on the appellants as their own manufacture. The demand for alleged domestic clearances of export rejects also failed because the show cause notice did not identify the brand names or establish their ownership, leaving the factual basis for duty, penalty and interest too vague to sustain. Case-Laws Central Excise Tue, 20 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117884