Excise Duty to be paid on total clearance even if a single job-worker had crossed the limit of Rs 25 lakh

GST/Excise/ST/VAT : Where assessee was trading in cotton fabrics and made-ups and during period from April, 2003 to January, 2004 it had supplied raw material to certain job workers and total clearances were more than Rs. 1.45 crore and clearance value of one job worker was more than Rs. 25 lakhs while individual clearances of rest of job workers were less than Rs. 25 lakhs, assessee's liability to excise duty was in respect of entire aggregate value of clearances

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