https://www.taxtmi.com/caselaws?id=336066 The appellant was not held liable to pay duty on goods manufactured by job workers as the job workers were entitled to the SSI benefit. The Tribunal emphasized the lack of evidence of an undertaking by the appellant to bear duty liability on the goods. No penalty was imposed as there was no intention to cause evasion, and the case was remanded for further examination on the issue of job workers' entitlement to SSI benefit and the absence of any undertaking by the appellant regarding duty liability. en-us Thu, 20 Oct 2016 00:00:00 +0530 Thu, 15 Dec 2016 17:14:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336066 The appellant was not held liable to pay duty on goods manufactured by job workers as the job workers were entitled to the SSI benefit. The Tribunal emphasized the lack of evidence of an undertaking by the appellant to bear duty liability on the goods. No penalty was imposed as there was no intention to cause evasion, and the case was remanded for further examination on the issue of job workers' entitlement to SSI benefit and the absence of any undertaking by the appellant regarding duty liability. Case-Laws Central Excise Thu, 20 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336066