https://www.taxtmi.com/caselaws?id=340640 Duty on Chapter 62 job-work goods was upheld because Rule 4 of the Central Excise Rules, 2001, as applicable from 01.03.2001, fastened liability on the principal raw material supplier for the relevant period. Duty on Chapter 63 goods was set aside because Rule 12B of the Central Excise Rules, 2002 applied only from 01.04.2003, and mere brand ownership or supervision did not establish liability for the earlier period. Penalty was also unsustainable because no mala fide intent or suppression was shown, so the Chapter 63 interest and penalty were deleted and the Chapter 62 penalty was set aside. en-us Thu, 23 Feb 2017 00:00:00 +0530 Mon, 13 Nov 2017 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340640 Duty on Chapter 62 job-work goods was upheld because Rule 4 of the Central Excise Rules, 2001, as applicable from 01.03.2001, fastened liability on the principal raw material supplier for the relevant period. Duty on Chapter 63 goods was set aside because Rule 12B of the Central Excise Rules, 2002 applied only from 01.04.2003, and mere brand ownership or supervision did not establish liability for the earlier period. Penalty was also unsustainable because no mala fide intent or suppression was shown, so the Chapter 63 interest and penalty were deleted and the Chapter 62 penalty was set aside. Case-Laws Central Excise Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340640