Authorities Cannot Double-Impose Duty on Principal Manufacturer After Job-Worker's Payment for Processed Fabrics.

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....Demand of duty on differential value - processed fabrics was sold by the ‘job-worker’ to the principal manufacturer who sold them to other buyers - having accepted the duty liability discharged by the ‘job-worker’, it is not open to the authorities to take an entirely different stand to fasten liability for the same duty paid goods on the principal manufacturer....