2016 (10) TMI 1143

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..... from the hands of the principal manufacturer with the value addition of job worked goods - also, When principal duty liability was not realisable from the job worker in terms of notification benefit, realizing NCCD alone from the job worker is inconceivable since the department opted postponement of realization of excise duty till payment thereof by the principal manufacturer. Principal manufac .....

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..... at being leviable to duty, NCCD would have been collected at that point but the respondent postponed discharge thereof till the principal manufacturer discharged the duty liability. 3. Respondent opposes the above proposition of Revenue. 4. Heard both sides and perused the record. 5. No doubt, tax realization would have been made at the earliest had there been collection of NCCD from job .....

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