https://www.taxtmi.com/caselaws?id=375608 In a job work arrangement governed by Rule 7AA of the Central Excise Rules, 1944, duty liability rests on the principal supplier of raw material unless the job worker is specifically authorised to discharge it, and the principal remains liable where no such authorisation exists. SSI exemption may be denied when the assessee fails to produce challans and supporting documents needed to verify the aggregate value. Cum duty price relief may apply where legally warranted, and reduced penalty relief under section 11AC depends on compliance with the statutory conditions and time limit for payment. A proprietorship and its proprietor are treated as the same person for appeal purposes. en-us Thu, 21 Feb 2019 00:00:00 +0530 Fri, 22 Feb 2019 08:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375608 In a job work arrangement governed by Rule 7AA of the Central Excise Rules, 1944, duty liability rests on the principal supplier of raw material unless the job worker is specifically authorised to discharge it, and the principal remains liable where no such authorisation exists. SSI exemption may be denied when the assessee fails to produce challans and supporting documents needed to verify the aggregate value. Cum duty price relief may apply where legally warranted, and reduced penalty relief under section 11AC depends on compliance with the statutory conditions and time limit for payment. A proprietorship and its proprietor are treated as the same person for appeal purposes. Case-Laws Central Excise Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375608