https://www.taxtmi.com/caselaws?id=387472 Liability to central excise duty attached to the person who was legally and factually the manufacturer of excisable goods cleared under a brand name. The claim to be only a job-worker failed because the principal concern had not assumed the duty burden and the prescribed procedure for transfer of materials and job-work was not shown to have been followed; the asserted lack of premises, raw materials, or direct control did not displace manufacturing liability. On penalty, the record did not show material supporting contumacious conduct or any valid basis to sustain penalty on the proprietor of the principal concern, so that penalty was set aside. en-us Wed, 23 Oct 2019 00:00:00 +0530 Thu, 24 Oct 2019 07:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387472 Liability to central excise duty attached to the person who was legally and factually the manufacturer of excisable goods cleared under a brand name. The claim to be only a job-worker failed because the principal concern had not assumed the duty burden and the prescribed procedure for transfer of materials and job-work was not shown to have been followed; the asserted lack of premises, raw materials, or direct control did not displace manufacturing liability. On penalty, the record did not show material supporting contumacious conduct or any valid basis to sustain penalty on the proprietor of the principal concern, so that penalty was set aside. Case-Laws Central Excise Wed, 23 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387472