https://www.taxtmi.com/caselaws?id=761135 Notification No. 214/86-CE exempts job work only where the principal manufacturer undertakes and discharges excise duty on the final products; that condition was not met because the principal cleared the goods at nil duty under an area-based exemption, so the job worker remained liable for central excise duty. On the duty default, interest and penalty were sustained because the non-payment occurred with knowledge of the principal's nil-duty clearances and the job work records and authorised signatory's statement reflected that position. en-us Mon, 04 Nov 2024 00:00:00 +0530 Wed, 06 Nov 2024 08:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761135 Notification No. 214/86-CE exempts job work only where the principal manufacturer undertakes and discharges excise duty on the final products; that condition was not met because the principal cleared the goods at nil duty under an area-based exemption, so the job worker remained liable for central excise duty. On the duty default, interest and penalty were sustained because the non-payment occurred with knowledge of the principal's nil-duty clearances and the job work records and authorised signatory's statement reflected that position. Case-Laws Central Excise Mon, 04 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761135