https://www.taxtmi.com/caselaws?id=124778 Pre-deposit of duty and penalty was waived where the exemption benefit was claimed through a job worker treated as the appellant's authorised agent rather than an independent manufacturer. The declaration filed by the job worker was regarded as binding on the principal, and the existence of factory premises, machinery and workforce with the job worker supported the assessee's prima facie case at the stay stage. The stay petitions were accordingly allowed. en-us Mon, 01 Sep 2008 00:00:00 +0530 Sat, 13 Oct 2012 12:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124778 Pre-deposit of duty and penalty was waived where the exemption benefit was claimed through a job worker treated as the appellant's authorised agent rather than an independent manufacturer. The declaration filed by the job worker was regarded as binding on the principal, and the existence of factory premises, machinery and workforce with the job worker supported the assessee's prima facie case at the stay stage. The stay petitions were accordingly allowed. Case-Laws Central Excise Mon, 01 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124778