Job Worker liable to pay duty if Principal manufacturer did not file requisite undertaking: CESTAT

Commissioner Central Excise & CGST Vs Khemani Metal Industries Private Limited (CESTAT Delhi) Conclusion: In present facts of the case, the Hon’ble Tribunal held that where a principal manufacturer did not file the requisite undertaking to the jurisdictional authority in terms of Notification No. 214/86, then the job worker was liable to pay the duty on the goods manufactured. In such circumstances, it was held therein that job worker automatically is the manufacturer and therefore liable to pay duty irrespective of the ownership of the said goods. Facts: The impugned appeals have been f...