https://www.taxtmi.com/caselaws?id=196862 The Tribunal dismissed both Revenue appeals in a dispute over liability for National Calamity Contingent Duty (NCCD) between a job worker and a principal manufacturer. It was ruled that the NCCD should not be solely collected from the job worker, as the principal manufacturer had discharged the excise duty liability under the law. The decision emphasized the application of excise duty provisions, the differentiation between job worker and principal manufacturer responsibilities, and the impact of notification benefits on determining duty payment obligations in similar cases. en-us Wed, 05 Oct 2016 00:00:00 +0530 Fri, 05 Jan 2018 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196862 The Tribunal dismissed both Revenue appeals in a dispute over liability for National Calamity Contingent Duty (NCCD) between a job worker and a principal manufacturer. It was ruled that the NCCD should not be solely collected from the job worker, as the principal manufacturer had discharged the excise duty liability under the law. The decision emphasized the application of excise duty provisions, the differentiation between job worker and principal manufacturer responsibilities, and the impact of notification benefits on determining duty payment obligations in similar cases. Case-Laws Central Excise Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196862