https://www.taxtmi.com/caselaws?id=126490 The Appellate Tribunal CESTAT, Chennai, granted the appellant a waiver of pre-deposit of central excise duty and penalty amounting to Rs. 1,32,05,174. The Tribunal accepted the appellant's contention that they were not the actual manufacturer of the goods but that independent job workers were responsible for manufacturing the items. Due to the lack of evidence establishing the appellant's direct involvement in manufacturing and the reliance on job workers, the Tribunal ruled in favor of the appellant, granting the waiver and staying the recovery pending appeal. en-us Mon, 22 Jun 2009 00:00:00 +0530 Wed, 21 Nov 2012 14:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126490 The Appellate Tribunal CESTAT, Chennai, granted the appellant a waiver of pre-deposit of central excise duty and penalty amounting to Rs. 1,32,05,174. The Tribunal accepted the appellant's contention that they were not the actual manufacturer of the goods but that independent job workers were responsible for manufacturing the items. Due to the lack of evidence establishing the appellant's direct involvement in manufacturing and the reliance on job workers, the Tribunal ruled in favor of the appellant, granting the waiver and staying the recovery pending appeal. Case-Laws Central Excise Mon, 22 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126490