https://www.taxtmi.com/caselaws?id=237407 Duty liability in a job work clearance cannot be fastened on a person who is not shown to be the manufacturer of the goods on which demand is raised. Where the Revenue itself proceeds on the footing that the job worker undertook manufacture and that the clearance procedure was irregular, any demand, if otherwise sustainable, must be directed against the job worker and not against the assessee receiving the re-rolled products back. A merely incorrect exemption claim or technical procedural lapse does not by itself justify assessment of duty on the wrong person. The impugned duty demand on the assessee was therefore held unsustainable and the order was set aside. en-us Thu, 09 Jun 2011 00:00:00 +0530 Fri, 27 Sep 2013 08:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237407 Duty liability in a job work clearance cannot be fastened on a person who is not shown to be the manufacturer of the goods on which demand is raised. Where the Revenue itself proceeds on the footing that the job worker undertook manufacture and that the clearance procedure was irregular, any demand, if otherwise sustainable, must be directed against the job worker and not against the assessee receiving the re-rolled products back. A merely incorrect exemption claim or technical procedural lapse does not by itself justify assessment of duty on the wrong person. The impugned duty demand on the assessee was therefore held unsustainable and the order was set aside. Case-Laws Central Excise Thu, 09 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237407