https://www.taxtmi.com/caselaws?id=299395 For fabrics processed on a job-work basis, excise duty was not to be assessed on the job worker's full assessable value under Section 4 and Rule 6(b) where the governing job-work scheme required the principal manufacturer to discharge duty. The Tribunal followed binding Larger Bench precedent, holding that any contrary assessment would make Rule 57F(4) redundant and result in double levy, once at the job worker's stage and again at the principal manufacturer's stage. The pendency of an appeal before the Supreme Court did not justify disregarding that precedent. The Revenue's appeal was rejected and the Commissioner (Appeals)' order, including deletion of duty demand and penalty, was upheld. en-us Thu, 05 Jul 2001 00:00:00 +0530 Mon, 13 Dec 2021 17:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299395 For fabrics processed on a job-work basis, excise duty was not to be assessed on the job worker's full assessable value under Section 4 and Rule 6(b) where the governing job-work scheme required the principal manufacturer to discharge duty. The Tribunal followed binding Larger Bench precedent, holding that any contrary assessment would make Rule 57F(4) redundant and result in double levy, once at the job worker's stage and again at the principal manufacturer's stage. The pendency of an appeal before the Supreme Court did not justify disregarding that precedent. The Revenue's appeal was rejected and the Commissioner (Appeals)' order, including deletion of duty demand and penalty, was upheld. Case-Laws Central Excise Thu, 05 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299395