https://www.taxtmi.com/caselaws?id=267649 Job work performed under a notification that places duty liability on the raw material supplier could not be used to fasten duty on the job-worker where the supplier had filed a categorical undertaking to bear that liability. On those facts, the revenue was required to recover any duty payable from the supplier, not from the assessee, and the absence of independent action against the supplier was material. The procedural objection based on alleged non-compliance with the notification did not change the allocation of liability in the case, and the demand against the assessee was unsustainable. en-us Thu, 15 Oct 2015 00:00:00 +0530 Wed, 04 May 2016 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267649 Job work performed under a notification that places duty liability on the raw material supplier could not be used to fasten duty on the job-worker where the supplier had filed a categorical undertaking to bear that liability. On those facts, the revenue was required to recover any duty payable from the supplier, not from the assessee, and the absence of independent action against the supplier was material. The procedural objection based on alleged non-compliance with the notification did not change the allocation of liability in the case, and the demand against the assessee was unsustainable. Case-Laws Central Excise Thu, 15 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267649