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    <title>2013 (11) TMI 1202 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT Bangalore granted a waiver of pre-deposit of duty and penalty under Section 11AC of the Central Excise Act, 1944 to the appellant. The Tribunal held that the duty liability for waste and scrap generated during the manufacturing process rested with the job worker, not the appellant. It found merit in the appellant&#039;s argument and stayed the recovery of dues adjudged during the appeal process, emphasizing the responsibility of the job worker in paying the appropriate excise duty on the waste and scrap.</description>
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    <pubDate>Wed, 26 Jun 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=240025</link>
      <description>The Appellate Tribunal CESTAT Bangalore granted a waiver of pre-deposit of duty and penalty under Section 11AC of the Central Excise Act, 1944 to the appellant. The Tribunal held that the duty liability for waste and scrap generated during the manufacturing process rested with the job worker, not the appellant. It found merit in the appellant&#039;s argument and stayed the recovery of dues adjudged during the appeal process, emphasizing the responsibility of the job worker in paying the appropriate excise duty on the waste and scrap.</description>
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      <pubDate>Wed, 26 Jun 2013 00:00:00 +0530</pubDate>
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