https://www.taxtmi.com/caselaws?id=53622 In job-work clearances of raw materials under Rule 57F(3) challans, the obligation to file the declaration under Notification No. 214/86-C.E. and to bear the duty liability rested on the principal manufacturer, not the job worker. The Tribunal treated the principal manufacturer's failure to file the declaration as a procedural lapse that could not be used to fasten duty, interest, or penalty on the job worker when the materials had been supplied for conversion on job-work basis. As the demand itself was not sustainable, the extended limitation period under Section 11A of the Central Excise Act, 1944 was also not invocable. en-us Thu, 02 Dec 2004 00:00:00 +0530 Mon, 24 Jun 2024 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53622 In job-work clearances of raw materials under Rule 57F(3) challans, the obligation to file the declaration under Notification No. 214/86-C.E. and to bear the duty liability rested on the principal manufacturer, not the job worker. The Tribunal treated the principal manufacturer's failure to file the declaration as a procedural lapse that could not be used to fasten duty, interest, or penalty on the job worker when the materials had been supplied for conversion on job-work basis. As the demand itself was not sustainable, the extended limitation period under Section 11A of the Central Excise Act, 1944 was also not invocable. Case-Laws Central Excise Thu, 02 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53622