https://www.taxtmi.com/caselaws?id=333741 Manufacture undertaken by a job worker under Notifications No. 83/94 and 84/94 did not shift duty liability to the job worker where the required declarations had been furnished to the jurisdictional authorities. The notifications placed the duty burden on the raw material supplier or principal manufacturer, and the Board's circular of 18.4.1994 was relied on to confirm that liability attached to the principal manufacturer who gave the undertaking. On that basis, the demand against the job worker was held unsustainable and the order relieving the respondent from liability was affirmed. en-us Wed, 24 Aug 2016 00:00:00 +0530 Wed, 31 Jan 2018 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333741 Manufacture undertaken by a job worker under Notifications No. 83/94 and 84/94 did not shift duty liability to the job worker where the required declarations had been furnished to the jurisdictional authorities. The notifications placed the duty burden on the raw material supplier or principal manufacturer, and the Board's circular of 18.4.1994 was relied on to confirm that liability attached to the principal manufacturer who gave the undertaking. On that basis, the demand against the job worker was held unsustainable and the order relieving the respondent from liability was affirmed. Case-Laws Central Excise Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333741