Excise Duty Liability Falls on Job Worker, Not Principal Supplier; Duty Demand Against Supplier Overturned.

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....Job Work - liability of duty on principal supplier or job-worker - since, the job worker has carried out all the activities which as per the department amounts to manufacture, the job worker is alone to pay the excise duty, therefore, the duty demand raised against the appellant is not sustainable, hence, the same is liable to be set aside. - AT....