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2018 (2) TMI 2095 - AT - Central ExciseLevy of Excise Duty - body cover of the diesel generating sets - demand is confirmed against the appellant who is the principal manufacturer - evasion of duty - HELD THAT:- The appellant is receiving the acoustic enclosures (cover) which is manufactured by M/s. SBN Engineering Works as job worker on the request of the appellant who is the principal in the instant case. Regular payment is being made by the appellant to the job worker. Principal manufacturer i.e. the appellant has not given any undertaking to take the responsibility for payment of the duty. At the same time, the job worker has also not paid the duty. To protect the interest of the Revenue, the duty will have to be paid by someone. In the instant case, the appellant is the principal and by not giving the undertaking, the appellant has developed a system to evade payment of Central Excise duty. By connivance of two parties, sovereign function of payment of duty cannot be avoided - In the instant case, the principal and the job worker with a conspiracy as stated above have made an attempt to evade the payment of duty. They tried to take advantage of the technicality of the law. There are no infirmity in the impugned order and the same is hereby sustained - appeal dismissed.
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