https://www.taxtmi.com/caselaws?id=356475 The Tribunal held that non-compliance with the declaration requirement under Notification No.214/86-CE by the principal manufacturer does not automatically render the job worker liable for duty. The Tribunal emphasized that fulfilling other substantial requirements should not be overshadowed by the absence of the declaration. It concluded that duty liability cannot solely be based on non-filing of the declaration when procedural requirements are met, and goods are not diverted or misused. The Tribunal set aside the duty demand, interest, and penalty imposed on the appellant, granting relief in accordance with the law. en-us Wed, 28 Feb 2018 00:00:00 +0530 Wed, 07 Mar 2018 08:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356475 The Tribunal held that non-compliance with the declaration requirement under Notification No.214/86-CE by the principal manufacturer does not automatically render the job worker liable for duty. The Tribunal emphasized that fulfilling other substantial requirements should not be overshadowed by the absence of the declaration. It concluded that duty liability cannot solely be based on non-filing of the declaration when procedural requirements are met, and goods are not diverted or misused. The Tribunal set aside the duty demand, interest, and penalty imposed on the appellant, granting relief in accordance with the law. Case-Laws Central Excise Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356475