Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 119 - AT - Central ExciseValuation - it was found that Shri Yunus and Kasim was the labourer are not the manufacturer - Held that: - as per Section 3 of the Central Excise Act, 1944 duty is to be demanded from the manufacturer of excisable goods - In this case, Revenue has failed to ascertain who is the manufacturer of the impugned goods. By filing these appeals, it reveals that Revenue wants demand duty from all the respondents, whereas duty is to be demanded from the manufacturer only and that could be only one person not all person - appeal dismissed - decided against Revenue.
|