https://www.taxtmi.com/caselaws?id=124368 Excise liability attaches to the manufacturer of goods, not to a trader or procurer who merely supplies raw materials for job work. Where shopkeepers did not themselves process the goods and the actual manufacture was carried out by unidentified processors, the scheme of Rule 7 and Rule 9(2) of the Central Excise Rules, 1944 did not support recovery from the shopkeepers. Duty could be fastened only on the manufacturer-processor, so the demand against the shopkeepers was not recoverable and the challenge to restore the original demand failed. en-us Tue, 11 Dec 2007 00:00:00 +0530 Fri, 28 Sep 2012 14:33:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124368 Excise liability attaches to the manufacturer of goods, not to a trader or procurer who merely supplies raw materials for job work. Where shopkeepers did not themselves process the goods and the actual manufacture was carried out by unidentified processors, the scheme of Rule 7 and Rule 9(2) of the Central Excise Rules, 1944 did not support recovery from the shopkeepers. Duty could be fastened only on the manufacturer-processor, so the demand against the shopkeepers was not recoverable and the challenge to restore the original demand failed. Case-Laws Central Excise Tue, 11 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124368