https://www.taxtmi.com/caselaws?id=369675 The court dismissed the writ petitions challenging orders directing compliance with the Central Excise Act for packing matches without power aid. It held that the petitioners, as principals, were liable for excise duty as they processed duty paid match splints into finished match bundles for sale, rejecting their exemption claim. The court ruled that the finished match bundles were dutiable under Chapter 36 and that previous court orders on job workers did not apply to the petitioners. Consequently, the court upheld the impugned communications of the 5th respondent, leading to the closure of the connected miscellaneous petitions without costs. en-us Mon, 08 Oct 2018 00:00:00 +0530 Thu, 01 Nov 2018 13:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369675 The court dismissed the writ petitions challenging orders directing compliance with the Central Excise Act for packing matches without power aid. It held that the petitioners, as principals, were liable for excise duty as they processed duty paid match splints into finished match bundles for sale, rejecting their exemption claim. The court ruled that the finished match bundles were dutiable under Chapter 36 and that previous court orders on job workers did not apply to the petitioners. Consequently, the court upheld the impugned communications of the 5th respondent, leading to the closure of the connected miscellaneous petitions without costs. Case-Laws Central Excise Mon, 08 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369675