https://www.taxtmi.com/caselaws?id=48052 Notification No. 119/75-C.E. was treated as exempting Tariff Item 68 goods manufactured on job-work from central excise duty when the raw materials were supplied by others. On that basis, the excise demand could not be sustained against the assessees, and the acquittal founded on the exemption was left undisturbed. The text also notes that the contrary argument on the notification's commencement was not supported by the pleadings or record, so no interference was called for. en-us Fri, 08 Jun 2007 00:00:00 +0530 Mon, 02 Aug 2010 13:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48052 Notification No. 119/75-C.E. was treated as exempting Tariff Item 68 goods manufactured on job-work from central excise duty when the raw materials were supplied by others. On that basis, the excise demand could not be sustained against the assessees, and the acquittal founded on the exemption was left undisturbed. The text also notes that the contrary argument on the notification's commencement was not supported by the pleadings or record, so no interference was called for. Case-Laws Central Excise Fri, 08 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48052