https://www.taxtmi.com/caselaws?id=439776 The Tribunal upheld the Commissioner's order, dismissing the Department's contentions regarding liability for central excise duty on stainless steel circles and scrap. The respondents were found liable for duty as they failed to submit the required undertaking under Notification No. 214/86-CE. The Tribunal concluded that the job worker was the manufacturer and responsible for duty payment. Appeals against penalty imposition on the Director and Manager were dismissed, with the Director's appeal abated due to his passing. The Order-in-Original was upheld, and the Revenue's appeals were rejected. en-us Fri, 30 Jun 2023 00:00:00 +0530 Mon, 03 Jul 2023 08:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439776 The Tribunal upheld the Commissioner's order, dismissing the Department's contentions regarding liability for central excise duty on stainless steel circles and scrap. The respondents were found liable for duty as they failed to submit the required undertaking under Notification No. 214/86-CE. The Tribunal concluded that the job worker was the manufacturer and responsible for duty payment. Appeals against penalty imposition on the Director and Manager were dismissed, with the Director's appeal abated due to his passing. The Order-in-Original was upheld, and the Revenue's appeals were rejected. Case-Laws Central Excise Fri, 30 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439776