https://www.taxtmi.com/caselaws?id=48383 Duty and penalty on a job worker were held unsustainable where corrugated carriers were manufactured from raw materials supplied by the principal under Rule 57F(3), and the only objection was that the principal's declaration under Notification No. 214/86-C.E. was filed belatedly. The Court noted that the principal remained liable for duty on goods cleared to it, with corresponding credit available if duty was paid, and that any non-levy would not prejudice revenue. On that basis, the demand raised against the job worker could not stand, and the Tribunal's order was upheld. en-us Thu, 24 Jan 2008 00:00:00 +0530 Wed, 13 Sep 2017 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48383 Duty and penalty on a job worker were held unsustainable where corrugated carriers were manufactured from raw materials supplied by the principal under Rule 57F(3), and the only objection was that the principal's declaration under Notification No. 214/86-C.E. was filed belatedly. The Court noted that the principal remained liable for duty on goods cleared to it, with corresponding credit available if duty was paid, and that any non-levy would not prejudice revenue. On that basis, the demand raised against the job worker could not stand, and the Tribunal's order was upheld. Case-Laws Central Excise Thu, 24 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48383