https://www.taxtmi.com/caselaws?id=120207 Duty on processed fabrics is attributable to the person who brings about manufacture, so a trader supplying grey fabrics is not liable for central excise duty merely because the processor cleared the processed fabrics without payment of duty. Notification No. 27/92, which concerns exemption from registration under Rule 174, does not determine duty liability. However, where the trader received the processed fabrics knowing that duty had not been discharged, confiscation and penalty were sustainable under Rules 173Q and 209A. The duty demand was set aside, while the confiscation and penalty were restored. en-us Tue, 14 Nov 2006 00:00:00 +0530 Tue, 17 Jul 2012 15:37:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120207 Duty on processed fabrics is attributable to the person who brings about manufacture, so a trader supplying grey fabrics is not liable for central excise duty merely because the processor cleared the processed fabrics without payment of duty. Notification No. 27/92, which concerns exemption from registration under Rule 174, does not determine duty liability. However, where the trader received the processed fabrics knowing that duty had not been discharged, confiscation and penalty were sustainable under Rules 173Q and 209A. The duty demand was set aside, while the confiscation and penalty were restored. Case-Laws Central Excise Tue, 14 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120207