2000 (11) TMI 730 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants in a case involving duty liability as job workers for heat setting and stentering of fabrics. The Commissioner (Appeals) reversed the duty demand based on a previous Tribunal decision. The Tribunal upheld the Commissioner's decision, stating that job workers cannot be held liable for duty on goods returned to manufacturers. The appeal by the Revenue was dismissed. (Case Citation: 2000 (11) TMI 730 - CEGAT, New Delhi)