https://www.taxtmi.com/caselaws?id=279847 The High Court dismissed the Revenue's appeal challenging duty liability allocation between manufacturers and hired labor. It held that duty liability rests with the manufacturer, not the laborer, based on job work principles. The Court also ruled that appeals on valuation matters should be directed to the Supreme Court under Section 35L, not the High Court under Section 35G, in accordance with the Central Excise Act. The appellant was advised to seek recourse under the Act for valuation disputes. en-us Mon, 18 Jan 2010 00:00:00 +0530 Mon, 08 Apr 2019 15:59:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279847 The High Court dismissed the Revenue's appeal challenging duty liability allocation between manufacturers and hired labor. It held that duty liability rests with the manufacturer, not the laborer, based on job work principles. The Court also ruled that appeals on valuation matters should be directed to the Supreme Court under Section 35L, not the High Court under Section 35G, in accordance with the Central Excise Act. The appellant was advised to seek recourse under the Act for valuation disputes. Case-Laws Central Excise Mon, 18 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279847