https://www.taxtmi.com/caselaws?id=346156 Under Notification No. 214/86, duty liability in a job-work arrangement attaches to the principal manufacturer, and a demand cannot be sustained when routed through the job worker. The notice was also held without jurisdiction because the issuing officer lacked territorial authority over the principal manufacturer, whose jurisdiction lay with another Commissionerate. On these facts, the impugned order was set aside and the demand failed both on merits and on jurisdiction. en-us Tue, 25 Jul 2017 00:00:00 +0530 Sat, 05 Aug 2017 07:31:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346156 Under Notification No. 214/86, duty liability in a job-work arrangement attaches to the principal manufacturer, and a demand cannot be sustained when routed through the job worker. The notice was also held without jurisdiction because the issuing officer lacked territorial authority over the principal manufacturer, whose jurisdiction lay with another Commissionerate. On these facts, the impugned order was set aside and the demand failed both on merits and on jurisdiction. Case-Laws Central Excise Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346156