https://www.taxtmi.com/caselaws?id=50631 Excise duty short-paid by a job worker could not be recovered from a trader where the trader was not the manufacturer and no express statutory machinery made the trader liable. The notification relied upon only exempted traders from registration in specified job-work situations; it did not create a substantive duty liability on the trader. The applicable recovery mechanism referred to under the Customs Act had not been carried into the Central Excise framework, so the trader could not be saddled with the duty burden. The demand against the trader was therefore not sustainable. en-us Mon, 03 Sep 2001 00:00:00 +0530 Wed, 25 Aug 2010 10:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50631 Excise duty short-paid by a job worker could not be recovered from a trader where the trader was not the manufacturer and no express statutory machinery made the trader liable. The notification relied upon only exempted traders from registration in specified job-work situations; it did not create a substantive duty liability on the trader. The applicable recovery mechanism referred to under the Customs Act had not been carried into the Central Excise framework, so the trader could not be saddled with the duty burden. The demand against the trader was therefore not sustainable. Case-Laws Central Excise Mon, 03 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50631