https://www.taxtmi.com/caselaws?id=43011 Show cause notices based solely on Trade Notice 197/88 could not continue once Trade Notice 156/90 clarified that, in a principal-to-principal job-work arrangement, the job worker is the actual manufacturer and the raw material supplier is treated as manufacturer only where the job worker is a dummy unit or hired labour. The later trade notice superseded the earlier position, so proceedings founded exclusively on the superseded notice were unenforceable. The existing notices were brought to an end, while fresh proceedings under the clarified position were left open. en-us Thu, 13 Dec 1990 00:00:00 +0530 Tue, 15 Jun 2010 16:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43011 Show cause notices based solely on Trade Notice 197/88 could not continue once Trade Notice 156/90 clarified that, in a principal-to-principal job-work arrangement, the job worker is the actual manufacturer and the raw material supplier is treated as manufacturer only where the job worker is a dummy unit or hired labour. The later trade notice superseded the earlier position, so proceedings founded exclusively on the superseded notice were unenforceable. The existing notices were brought to an end, while fresh proceedings under the clarified position were left open. Case-Laws Central Excise Thu, 13 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43011