https://www.taxtmi.com/caselaws?id=437995 The Tribunal held that the job worker undertaking the manufacturing activity is liable for excise duty as the principal manufacturers did not provide required undertakings. The duty liability does not shift to the supplier if necessary undertakings are not provided. Errors were found in the calculation of turnover and duty, leading to a directive for recalculation based on raw material costs. The case was remanded for reconsideration of the extended period of limitation. The penalty under Section 11AC was to be modified based on the recalculated duty, allowing for a reduced penalty amount. The matter was remanded for de-novo adjudication with specific recalculations and instructions. en-us Thu, 18 May 2023 00:00:00 +0530 Sat, 20 May 2023 08:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437995 The Tribunal held that the job worker undertaking the manufacturing activity is liable for excise duty as the principal manufacturers did not provide required undertakings. The duty liability does not shift to the supplier if necessary undertakings are not provided. Errors were found in the calculation of turnover and duty, leading to a directive for recalculation based on raw material costs. The case was remanded for reconsideration of the extended period of limitation. The penalty under Section 11AC was to be modified based on the recalculated duty, allowing for a reduced penalty amount. The matter was remanded for de-novo adjudication with specific recalculations and instructions. Case-Laws Central Excise Thu, 18 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437995