2016 (10) TMI 1143

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....d Shri Madhu Mohan Damodhar, Technical Member For The Appellant : Shri S. Govindarajan, AC (AR) For The Respondent : Shri M.N. Bharathi, Advocate ORDER Per : D. N. Panda, Member (J) While respondent's claim was that they being job worker and exempt from payment of duty, the National Calamity Contingent Duty (NCCD) is to be discharged by the principal manufacturer. But Revenue al....

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....spondent says that it being a job worker, the ultimate liability of excise duty is allowed to be discharged by principal manufacturer under law, granting exemption to job worker. When principal duty liability was not realisable from the job worker in terms of notification benefit, realizing NCCD alone from the job worker is inconceivable since the department opted postponement of realization of ex....