2019 (12) TMI 892

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..... of the Central Excise Act made applicable to the Service Tax vide Section 83 of the Finance Act, whereby the monetary limit for filing appeal before the Hon'ble High Courts has been revised to ₹ 1 Crore and these instructions will apply to the pending cases as well as duty involved in this appeal is ₹ 34 lacs, Appeal dismissed as withdrawn. The instant appeal is dismissed as wit .....

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..... ing the liability to pay duty upon the job workers instead of the Party, contrary to the provisions of Rule 12 B of the Central Excise Rules,2002, which clearly fixes the liability to pay duty on the person getting the textile and textiles articles manufactured on job work? ii) Whether the CESTAT is justified in holding the job worker liable to pay duty when no such option had been exerc .....

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..... filing appeal before the Hon'ble High Courts has been revised to ₹ 1 Crore and these instructions will apply to the pending cases as well as duty involved in this appeal is ₹ 34 lacs. In view of the above, the instant appeal is dismissed as withdrawn. However, the substantial questions of law raised herein would remain open. Since the appeal is dismissed as with .....

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