https://www.taxtmi.com/caselaws?id=761934 Semi-finished unbranded biris cleared for job work, where the goods were accounted for in the principal's records and duty was paid after further processing, were not treated as fully manufactured dutiable goods; duty demand, confiscation and redemption fine were therefore set aside. Procedural non-compliance with Notification No. 214/86-CE, by itself, was insufficient to sustain substantive duty consequences when the goods were duly accounted for and eventually subjected to duty at the principal's end. The same procedural lapse, however, justified only a limited penalty, which was reduced. en-us Tue, 19 Nov 2024 00:00:00 +0530 Wed, 20 Nov 2024 11:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761934 Semi-finished unbranded biris cleared for job work, where the goods were accounted for in the principal's records and duty was paid after further processing, were not treated as fully manufactured dutiable goods; duty demand, confiscation and redemption fine were therefore set aside. Procedural non-compliance with Notification No. 214/86-CE, by itself, was insufficient to sustain substantive duty consequences when the goods were duly accounted for and eventually subjected to duty at the principal's end. The same procedural lapse, however, justified only a limited penalty, which was reduced. Case-Laws Central Excise Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761934