https://www.taxtmi.com/caselaws?id=50527 The Tribunal held that job workers are considered manufacturers and are solely responsible for duty payment on goods they produce. The duty demand against the principal company was not sustainable based on legal principles. The Tribunal found no evidence of duty evasion by the job workers and set aside penalties imposed on both the job workers and the principal company since duty demands were not sustainable. One appeal was dismissed, and the other appeals were allowed with consequential relief after setting aside the impugned orders. en-us Wed, 21 Mar 2001 00:00:00 +0530 Mon, 23 Aug 2010 12:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50527 The Tribunal held that job workers are considered manufacturers and are solely responsible for duty payment on goods they produce. The duty demand against the principal company was not sustainable based on legal principles. The Tribunal found no evidence of duty evasion by the job workers and set aside penalties imposed on both the job workers and the principal company since duty demands were not sustainable. One appeal was dismissed, and the other appeals were allowed with consequential relief after setting aside the impugned orders. Case-Laws Central Excise Wed, 21 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50527