Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 1143 - AT - Central ExciseNational Calamity Contingent Duty (NCCD) - who is liable to pay NCCD-Job worker or Principal manufacturer? - Held that: - Central Excise Law being a value addition law, there was an higher amount of NCCD collected by Revenue from the hands of the principal manufacturer with the value addition of job worked goods - also, When principal duty liability was not realisable from the job worker in terms of notification benefit, realizing NCCD alone from the job worker is inconceivable since the department opted postponement of realization of excise duty till payment thereof by the principal manufacturer. Principal manufacturer is liable to pay - appeal dismissed - decided against Revenue.
|