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2023 (5) TMI 78 - CESTAT KOLKATALevy of Excise Duty - Job-Work - independent manufacturers having little or no supervision by the assessee company - HELD THAT:- It is held in COMMISSIONER OF CENTRAL EXCISE, KOLKATA – II VERSUS M/S. COMET TECHNOCOM (P) LTD. & ORS. [2020 (2) TMI 306 - CALCUTTA HIGH COURT], that if the job workers are proved to be independent contractors with little or no supervision by the assessee then they are the manufacturers and the liability of paying excise duty is with them. From the above it would be evident that in the present case, the job workers of the assessee company were independent contractors/manufacturers and hence, the assessee company and/or its directors cannot be saddled with any liability of payment of excise duty and/or consequential penalty with respect to the goods so manufactured by the said job workers. Appeal allowed.
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