https://www.taxtmi.com/caselaws?id=121362 Rule 12B(1) of the Central Excise Rules, 2002 places the procedural and compliance burden on a duly registered textile job worker, including maintenance of accounts, duty payment, invoice preparation and related requirements. On the stated facts, the job worker was registered with the Central Excise Department and the invoices showed that the seized goods were duty paid; the revenue did not dispute that position. Liability therefore could not be fastened on the other party merely on the basis of movement of goods under the job-work arrangement, and the adjudication setting aside was sustained. en-us Thu, 01 Feb 2007 00:00:00 +0530 Mon, 30 Jul 2012 11:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121362 Rule 12B(1) of the Central Excise Rules, 2002 places the procedural and compliance burden on a duly registered textile job worker, including maintenance of accounts, duty payment, invoice preparation and related requirements. On the stated facts, the job worker was registered with the Central Excise Department and the invoices showed that the seized goods were duty paid; the revenue did not dispute that position. Liability therefore could not be fastened on the other party merely on the basis of movement of goods under the job-work arrangement, and the adjudication setting aside was sustained. Case-Laws Central Excise Thu, 01 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121362