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    <title>2018 (1) TMI 1254 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that duty liability for job-worked goods lies with the raw material supplier, not the job worker. As the goods were returned to the supplier, the duty demand on the job worker was deemed excessive. The decision confirming duty liability and penalties was set aside, and the appeal was allowed with consequential reliefs as per law.</description>
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      <description>The Tribunal held that duty liability for job-worked goods lies with the raw material supplier, not the job worker. As the goods were returned to the supplier, the duty demand on the job worker was deemed excessive. The decision confirming duty liability and penalties was set aside, and the appeal was allowed with consequential reliefs as per law.</description>
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