https://www.taxtmi.com/caselaws?id=353983 The Tribunal held that the appellant, a job worker in the textile sector, was not liable to pay excise duty under Rule 12B of the Central Excise Rules, 1994. As the duty liability rested on the principal manufacturer and not the job worker, the demand for duty was deemed unsustainable. Consequently, the impugned order was set aside, and the appeal was allowed, with the judgment pronounced on 11.01.2018. en-us Thu, 11 Jan 2018 00:00:00 +0530 Fri, 23 Feb 2018 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353983 The Tribunal held that the appellant, a job worker in the textile sector, was not liable to pay excise duty under Rule 12B of the Central Excise Rules, 1994. As the duty liability rested on the principal manufacturer and not the job worker, the demand for duty was deemed unsustainable. Consequently, the impugned order was set aside, and the appeal was allowed, with the judgment pronounced on 11.01.2018. Case-Laws Central Excise Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353983