https://www.taxtmi.com/caselaws?id=356629 A job worker is liable as the manufacturer for correct excise valuation and duty compliance; failure to receive costing data from the principal does not by itself negate penalty where no intimation was given to the department and provisional assessment was not sought. On those facts, the ingredients for penalty under Section 11AC were found to exist, but the assessee was entitled to the statutory reduced penalty of 25% subject to compliance with the prescribed conditions. Once Section 11AC penalty was imposed for the same default, a separate penalty under Rule 25 was not warranted and was set aside. en-us Thu, 08 Feb 2018 00:00:00 +0530 Fri, 09 Mar 2018 06:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356629 A job worker is liable as the manufacturer for correct excise valuation and duty compliance; failure to receive costing data from the principal does not by itself negate penalty where no intimation was given to the department and provisional assessment was not sought. On those facts, the ingredients for penalty under Section 11AC were found to exist, but the assessee was entitled to the statutory reduced penalty of 25% subject to compliance with the prescribed conditions. Once Section 11AC penalty was imposed for the same default, a separate penalty under Rule 25 was not warranted and was set aside. Case-Laws Central Excise Thu, 08 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356629