https://www.taxtmi.com/caselaws?id=374580 Rule 25 penalties imposed on principal suppliers could not be sustained where they were wholly consequential to a duty demand against the job worker. Once the Tribunal set aside that underlying duty demand in the connected matter, the foundation for the penalties disappeared. The exemption under Notification No. 67/95-CE had already been considered and applied in the connected proceeding, so the earlier Revenue reliance was not followed. The penalties were therefore annulled as dependent on a deleted demand. en-us Fri, 04 Jan 2019 00:00:00 +0530 Tue, 05 Feb 2019 06:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374580 Rule 25 penalties imposed on principal suppliers could not be sustained where they were wholly consequential to a duty demand against the job worker. Once the Tribunal set aside that underlying duty demand in the connected matter, the foundation for the penalties disappeared. The exemption under Notification No. 67/95-CE had already been considered and applied in the connected proceeding, so the earlier Revenue reliance was not followed. The penalties were therefore annulled as dependent on a deleted demand. Case-Laws Central Excise Fri, 04 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374580