https://www.taxtmi.com/caselaws?id=761135 The CESTAT New Delhi dismissed the appeal, holding the job worker liable for central excise duty on goods manufactured for a principal manufacturer who was availing area-based exemption under Notification No.50/2003-CE. The court found that since the principal manufacturer clearing goods at nil duty rate had not furnished the required undertaking for duty payment on home consumption, the job worker became liable for duty payment. The court upheld the penalty imposed on both the appellant and director, noting the appellant's knowledge of the principal manufacturer's exemption status. Interest liability under Section 11AA was also confirmed due to non-payment of duty. 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 The CESTAT New Delhi dismissed the appeal, holding the job worker liable for central excise duty on goods manufactured for a principal manufacturer who was availing area-based exemption under Notification No.50/2003-CE. The court found that since the principal manufacturer clearing goods at nil duty rate had not furnished the required undertaking for duty payment on home consumption, the job worker became liable for duty payment. The court upheld the penalty imposed on both the appellant and director, noting the appellant's knowledge of the principal manufacturer's exemption status. Interest liability under Section 11AA was also confirmed due to non-payment of duty. Case-Laws Central Excise Mon, 04 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761135