https://www.taxtmi.com/caselaws?id=117915 For the period before Rule 12B of the Central Excise Rules, 2002 came into force, prima facie excise duty on job-work manufactured made-ups could not be fastened on the supplier of raw material merely because it owned the finished goods. The rule governing duty liability for textile articles produced on a person's own account on job work applied only from 1 April 2003, so it did not cover the earlier dispute period. In the stay matter, partial pre-deposit was directed only for the balance duty on readymades, while pre-deposit of the remaining demand on made-ups and the penalty was waived pending appeal. en-us Mon, 06 Feb 2006 00:00:00 +0530 Wed, 27 Jun 2012 13:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117915 For the period before Rule 12B of the Central Excise Rules, 2002 came into force, prima facie excise duty on job-work manufactured made-ups could not be fastened on the supplier of raw material merely because it owned the finished goods. The rule governing duty liability for textile articles produced on a person's own account on job work applied only from 1 April 2003, so it did not cover the earlier dispute period. In the stay matter, partial pre-deposit was directed only for the balance duty on readymades, while pre-deposit of the remaining demand on made-ups and the penalty was waived pending appeal. Case-Laws Central Excise Mon, 06 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117915