https://www.taxtmi.com/caselaws?id=119940 Duty could not be demanded again from a job worker where aluminium circles were processed on job-work basis for a principal unit already paying duty under the compounded levy scheme. The principal unit was permitted to engage job workers for part of its manufacturing activity, and the same goods were subsequently cleared on duty payment by that unit. On these facts, the second demand against the job worker was not supportable at the prima facie stage, and the view that the principal unit had to seek abatement was also found untenable. The appellants were therefore entitled to waiver of pre-deposit and stay of recovery of duty and penalty. en-us Thu, 17 Aug 2006 00:00:00 +0530 Sat, 14 Jul 2012 12:23:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119940 Duty could not be demanded again from a job worker where aluminium circles were processed on job-work basis for a principal unit already paying duty under the compounded levy scheme. The principal unit was permitted to engage job workers for part of its manufacturing activity, and the same goods were subsequently cleared on duty payment by that unit. On these facts, the second demand against the job worker was not supportable at the prima facie stage, and the view that the principal unit had to seek abatement was also found untenable. The appellants were therefore entitled to waiver of pre-deposit and stay of recovery of duty and penalty. Case-Laws Central Excise Thu, 17 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119940