The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the Principal Manufacturer not filing requisite undertaking jurisdictional authority, job worker liable to pay excise duty. The respondents, Khemani Metal Industries Pvt Ltd, are manufacturers of Stainless steel cold rolled patta/ patti falling under Tariff heading 7219 9090 of…
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