https://www.taxtmi.com/caselaws?id=750728 Where a job worker manufactured goods from raw materials supplied by the principal manufacturer, failure to follow the procedure under Notification No. 214/86-CE was treated as a procedural lapse and not a ground to fasten central excise duty on the job worker. The clearance records showed movement of goods to the principal manufacturer, and the later discharge of duty by the principal manufacturer under the Sabka Vishwas Scheme supported the view that the goods had already suffered duty. On that basis, the demand of duty, interest and penalties against the job worker was held unsustainable and was set aside. en-us Wed, 27 Mar 2024 00:00:00 +0530 Fri, 29 Mar 2024 07:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750728 Where a job worker manufactured goods from raw materials supplied by the principal manufacturer, failure to follow the procedure under Notification No. 214/86-CE was treated as a procedural lapse and not a ground to fasten central excise duty on the job worker. The clearance records showed movement of goods to the principal manufacturer, and the later discharge of duty by the principal manufacturer under the Sabka Vishwas Scheme supported the view that the goods had already suffered duty. On that basis, the demand of duty, interest and penalties against the job worker was held unsustainable and was set aside. Case-Laws Central Excise Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750728