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Principal Manufacturer's Duty Payment Dispute in Job-Work: Appellant Not Liable Under Notification No. 10/97-CE.
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....Job-work - failure on the part of principal to pay the duty - appellant have not availed the benefit of N/N. 10/97-CE, which was availed by the principal manufacturer and, therefore, the demand of duty for violation of the terms of N/N. 10/97-CE cannot be raised against the appellant....