2009 (9) TMI 799 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT CHENNAI ruled that the liability to pay duty is on the job worker who manufactured the goods. The duty should be based on material cost plus processing charges. Since the duty was paid by the appellants, the valuation basis should not change. The department's appeal was dismissed as notice was not issued to the job worker for any alleged short levy.