https://www.taxtmi.com/caselaws?id=125735 Excise duty could not be demanded again on goods cleared for job work where the recipient had already discharged the applicable duty. Rule 12B of the Central Excise Rules, 2002 permits clearance on a job work basis without upfront duty, subject to the recipient paying duty and completing formalities. On the stated facts, the goods had already suffered duty, so a second demand on the same goods was unsustainable even if the transaction was not fully within Rule 12B. The related penalty also had no independent basis and could not survive once the duty demand failed. en-us Fri, 19 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 16:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125735 Excise duty could not be demanded again on goods cleared for job work where the recipient had already discharged the applicable duty. Rule 12B of the Central Excise Rules, 2002 permits clearance on a job work basis without upfront duty, subject to the recipient paying duty and completing formalities. On the stated facts, the goods had already suffered duty, so a second demand on the same goods was unsustainable even if the transaction was not fully within Rule 12B. The related penalty also had no independent basis and could not survive once the duty demand failed. Case-Laws Central Excise Fri, 19 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125735