https://www.taxtmi.com/highlights?id=57530 Liability of Central Excise Duty - principal manufacturer or job-worker - Territorial Jurisdiction - it is evidently clear that the taxable event i.e. manufacture of the goods in question had taken place in the factory premises of Tigaksha at Una in Himachal Pradesh. Thus, neither respondent No.2 nor respondent No.3 has the territorial jurisdiction to issue any notice to show cause-cum-demand for levy of central excise duty on such products. - HC en-us Fri, 09 Apr 2021 07:59:18 +0530 Fri, 09 Apr 2021 07:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57530 Liability of Central Excise Duty - principal manufacturer or job-worker - Territorial Jurisdiction - it is evidently clear that the taxable event i.e. manufacture of the goods in question had taken place in the factory premises of Tigaksha at Una in Himachal Pradesh. Thus, neither respondent No.2 nor respondent No.3 has the territorial jurisdiction to issue any notice to show cause-cum-demand for levy of central excise duty on such products. - HC Highlights Central Excise Fri, 09 Apr 2021 07:59:18 +0530 https://www.taxtmi.com/highlights?id=57530