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    <title>2007 (6) TMI 324 - CESTAT, CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants in a case involving duty evasion through clandestine removal of goods without payment. The appellants successfully argued that duty liability on job work products should fall on the raw material-supplier, not them, as per Notification No. 214/86. The Tribunal found the duty demand was a result of the raw material-supplier&#039;s non-compliance with duty payment for home consumption, thereby setting aside the duty demand and penalties imposed by the Commissioner (Appeals).</description>
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      <link>https://www.taxtmi.com/caselaws?id=121624</link>
      <description>The Tribunal ruled in favor of the appellants in a case involving duty evasion through clandestine removal of goods without payment. The appellants successfully argued that duty liability on job work products should fall on the raw material-supplier, not them, as per Notification No. 214/86. The Tribunal found the duty demand was a result of the raw material-supplier&#039;s non-compliance with duty payment for home consumption, thereby setting aside the duty demand and penalties imposed by the Commissioner (Appeals).</description>
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