https://www.taxtmi.com/caselaws?id=253642 The High Court upheld the Tribunal's decision, dismissing the appeal as without merit. The appellant was not entitled to the benefit of circular No. 306/22/97-CX dated 20-3-2007 as duty liability rested on the manufacturer, not the job worker. Claim for exemption under Notification No. 21486-C.E. dated 25-3-1986 was denied due to lack of evidence of duty payment on goods. The Tribunal rejected extending the circular's benefit, emphasizing non-retrospective application. The Court found no substantial legal question and ruled in favor of the Tribunal's decision. en-us Thu, 02 Feb 2012 00:00:00 +0530 Sat, 29 Nov 2014 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253642 The High Court upheld the Tribunal's decision, dismissing the appeal as without merit. The appellant was not entitled to the benefit of circular No. 306/22/97-CX dated 20-3-2007 as duty liability rested on the manufacturer, not the job worker. Claim for exemption under Notification No. 21486-C.E. dated 25-3-1986 was denied due to lack of evidence of duty payment on goods. The Tribunal rejected extending the circular's benefit, emphasizing non-retrospective application. The Court found no substantial legal question and ruled in favor of the Tribunal's decision. Case-Laws Central Excise Thu, 02 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253642