2016 (10) TMI 1143

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....echnical 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 alleges that such levy is to be discharge....