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2018 (6) TMI 574 - AT - Central ExciseValuation - sale from depot - It appeared to Revenue that M/s Prajapati Chemicals & Allied Ltd. & M/s Orient Micro Abrasives Ltd. should pay duty on goods manufactured by Job Workers on the price at which M/s Kanoria Chemical & Industries was selling the goods from their own depots to the independent buyers - Held that:- The issue is no more res-integra in view of the order passed by Single Member Bench of this Tribunal in appellants’ own case, [2017 (11) TMI 1503 - CESTAT ALLAHABAD] wherein it was held by relying on the ruling of Hon’ble Supreme Court in the case of Ujagar Prints & Others Versus Union of India & Others [1988 (11) TMI 106 - SUPREME COURT OF INDIA] has held that the manufacturer is liable to pay duty and ownership of the goods is not deciding criteria for liability of Central Excise duty. In the present case the liability to pay duty was on M/s Prajapati Chemicals & Allied Ltd. & M/s Orient Micro Abrasives Ltd. & that M/s Kanoria Chemical & Industries, who was not the manufacturer of the goods did not have liability to pay any Central Excise duty - SCN not sustainable - appeal allowed - decided in favor of appellant.
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