https://www.taxtmi.com/caselaws?id=442435 The Tribunal ruled in favor of the Appellants in a case concerning the classification of the manufacturer under the Central Excise Act, 1944. It held that the job worker, not the raw material supplier, was liable for excise duty due to non-compliance by the supplier. The Tribunal also found the extended period of limitation inapplicable due to lack of evidence of deliberate default, rejected the incorrect classification of goods, and deemed the penalty on the proprietor unjustified, ultimately setting aside the impugned order. en-us Tue, 29 Aug 2023 00:00:00 +0530 Fri, 01 Sep 2023 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442435 The Tribunal ruled in favor of the Appellants in a case concerning the classification of the manufacturer under the Central Excise Act, 1944. It held that the job worker, not the raw material supplier, was liable for excise duty due to non-compliance by the supplier. The Tribunal also found the extended period of limitation inapplicable due to lack of evidence of deliberate default, rejected the incorrect classification of goods, and deemed the penalty on the proprietor unjustified, ultimately setting aside the impugned order. Case-Laws Central Excise Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442435