https://www.taxtmi.com/caselaws?id=53371 Duty liability for goods manufactured on job work basis was held to rest on the principal manufacturer where the raw materials were supplied by that principal and only limited materials were added by the job worker. Applying Rule 57F(4) of the Central Excise Rules, 1944, the Tribunal followed the view that duty could not be demanded from the job worker on the full value of the goods merely because duty had been mistakenly paid on materials used by him. As the duty demand itself was unsustainable, consequential penalty and interest were also not sustainable against the assessee. en-us Mon, 20 Sep 2004 00:00:00 +0530 Tue, 12 Oct 2010 18:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53371 Duty liability for goods manufactured on job work basis was held to rest on the principal manufacturer where the raw materials were supplied by that principal and only limited materials were added by the job worker. Applying Rule 57F(4) of the Central Excise Rules, 1944, the Tribunal followed the view that duty could not be demanded from the job worker on the full value of the goods merely because duty had been mistakenly paid on materials used by him. As the duty demand itself was unsustainable, consequential penalty and interest were also not sustainable against the assessee. Case-Laws Central Excise Mon, 20 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53371