https://www.taxtmi.com/caselaws?id=413036 The Tribunal set aside the penalty imposed on the appellant for not following Central Excise procedures while sending goods for job work. The appellant, a raw material supplier, was found not obligated to adhere to the procedure as the company was not registered with the Central Excise department. The responsibility for payment of excise duty in job work situations was clarified, emphasizing that duty payment rests with the job worker, not the supplier. The Tribunal highlighted the importance of compliance by the party directly involved in manufacturing activities and emphasized good faith demonstrated through service tax payment by the job worker. en-us Mon, 27 Sep 2021 00:00:00 +0530 Mon, 04 Oct 2021 08:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413036 The Tribunal set aside the penalty imposed on the appellant for not following Central Excise procedures while sending goods for job work. The appellant, a raw material supplier, was found not obligated to adhere to the procedure as the company was not registered with the Central Excise department. The responsibility for payment of excise duty in job work situations was clarified, emphasizing that duty payment rests with the job worker, not the supplier. The Tribunal highlighted the importance of compliance by the party directly involved in manufacturing activities and emphasized good faith demonstrated through service tax payment by the job worker. Case-Laws Central Excise Mon, 27 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413036