Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 4 - CESTAT BANGALOREDuty liability - job worker is liable to discharge the liability or the principal - related parties - dummy job workers - Held that:- the respondents cannot escape from their liability of payment of Central Excise duty in this case, especially when for the purpose of Central Excise, there is a clear-cut finding that respondents and their job worker viz., M/s. Ashok Bagi and Associates are one and the same having common interest. When the respondents have structure and stratagem in order to evade payment of duty of Central Excise it becomes necessary to go beyond such a structure and stratagem and lift the veil of structure in order to see what are the clear-cut facts; consequently the respondents cannot be allowed to escape, when they have not paid the dues of Central Excise. However, teir plea of giving benefit of Notification No.8/2003 C.E. dated 1.3.2003 deserves acceptance and the liability of payment of duty for the subject goods has to be computed after granting the benefit of Notification No.8/2003-C.E. - Decided partly in favor of assessee.
|