https://www.taxtmi.com/caselaws?id=365069 A job worker could not claim exemption under Notification No. 83/94-CE where the principal manufacturer had no factory or excise registration and had not furnished the prescribed declaration or undertaking accepting duty liability. The exemption scheme made the principal manufacturer's compliance a condition precedent, and the absence of that undertaking meant the statutory conditions were not met. The shared power of attorney holder for both entities also undermined the plea of lack of knowledge. The exemption was denied and the duty demand and penalty were sustained. en-us Tue, 03 Jul 2018 00:00:00 +0530 Thu, 09 Aug 2018 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365069 A job worker could not claim exemption under Notification No. 83/94-CE where the principal manufacturer had no factory or excise registration and had not furnished the prescribed declaration or undertaking accepting duty liability. The exemption scheme made the principal manufacturer's compliance a condition precedent, and the absence of that undertaking meant the statutory conditions were not met. The shared power of attorney holder for both entities also undermined the plea of lack of knowledge. The exemption was denied and the duty demand and penalty were sustained. Case-Laws Central Excise Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365069