Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (6) TMI 181 - CESTAT, BANGALOREAppellant did not have any manufacturing facility so job was sub-contracted to sub-contractors - sub-contractors billed the appellant and the appellant had to pay them - dealings were on a principal to principal basis - appellant did not exercise any control over the contractors work - sub-contractors are the manufacturers - Moreover, appellants had bona fide belief that their items were not liable to duty as they were handicrafts – demand and penalty waived – larger period not invocable
|