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    <title>2014 (12) TMI 537 - CESTAT BANGALORE</title>
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    <description>The Tribunal held the principal-manufacturer liable to pay a differential duty, interest, and penalty for scrap cleared by job workers, following the precedent set in Mahindra Hinoday Industries Ltd. The appellant&#039;s argument against duty liability was rejected, emphasizing the manufacturer&#039;s obligation to pay duty. The Tribunal granted a stay on recovery of dues, acknowledging the appellant&#039;s prima facie case and the need for further examination during the appeal process. The decision focused on interpreting legal provisions and precedents to determine the duty payment responsibility in such cases.</description>
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    <pubDate>Fri, 11 Apr 2014 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=254193</link>
      <description>The Tribunal held the principal-manufacturer liable to pay a differential duty, interest, and penalty for scrap cleared by job workers, following the precedent set in Mahindra Hinoday Industries Ltd. The appellant&#039;s argument against duty liability was rejected, emphasizing the manufacturer&#039;s obligation to pay duty. The Tribunal granted a stay on recovery of dues, acknowledging the appellant&#039;s prima facie case and the need for further examination during the appeal process. The decision focused on interpreting legal provisions and precedents to determine the duty payment responsibility in such cases.</description>
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