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    <title>2023 (5) TMI 931 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the order, ruling in favor of the appellant, a job worker, stating that the duty liability and compliance obligations rested with the supplier of raw materials, not the job worker. The Tribunal emphasized that penalties should not be imposed on the job worker for the principal manufacturer&#039;s non-compliance with notifications and procedural requirements. Previous judgments supported this view, clarifying that the job worker cannot be held accountable for the actions of the principal manufacturer.</description>
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      <description>The Tribunal set aside the order, ruling in favor of the appellant, a job worker, stating that the duty liability and compliance obligations rested with the supplier of raw materials, not the job worker. The Tribunal emphasized that penalties should not be imposed on the job worker for the principal manufacturer&#039;s non-compliance with notifications and procedural requirements. Previous judgments supported this view, clarifying that the job worker cannot be held accountable for the actions of the principal manufacturer.</description>
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