https://www.taxtmi.com/caselaws?id=49948 A job worker was not liable to penalty where duty had been assessed on the trader's declared value and the department failed to show suppression by the job worker. The misdeclaration was attributable to the trader; once the correct value emerged, the job worker paid the differential duty. On those facts, the penal provisions could not be applied to the job worker for the trader's declaration, and the penalty was held unsustainable. en-us Mon, 28 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 16:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49948 A job worker was not liable to penalty where duty had been assessed on the trader's declared value and the department failed to show suppression by the job worker. The misdeclaration was attributable to the trader; once the correct value emerged, the job worker paid the differential duty. On those facts, the penal provisions could not be applied to the job worker for the trader's declaration, and the penalty was held unsustainable. Case-Laws Central Excise Mon, 28 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49948