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Joint Liability

Central Excise - By: - sujatha shirolkar - Dated:- 9-2-2016 - The primary and fundamental meaning of Excise Duty or Duty of Excise is tax on articles produced or manufactured in the taxing country and intended for home consumption (i.e. consumption within the same country). It is an indirect duty which the manufacture or producer passes on the ultimate consumer, that is, its ultimate incidence will always be on the consumer. What attracts the duty of excise is an activity, namely, the production .....

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activity; unless there is finding of manufacture, excise duty is not attracted. Repair or reconditioning of an article does not amount to manufacture because no new goods come into existence. The term manufacture is defined under section 2(f) of Central Excise Act 1944. Manufacture involves bringing into existence a new substance having different name, character or use. As the duty is on goods, manufacture must be of goods. In order to be goods, the product should be marketable i.e the product .....

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manufactured according to his drawings or specifications or with his brand name or trade name. The actual manufacturer or job worker should not be a dummy or hired labourer of the customer. Under Section 11A of Central Excise Act 1944, Rule 92 of Central Excise Rules 1944 read with Charging section 3 ibid the liability for any duty short levied / short paid is only on the manufacturer and not any other person. The Tax dispute between assessee and revenue is decided by adjudication officer in ad .....

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nufacturers for the same goods. This Hon ble Tribunal in recent case in matter of Rimjhim Ispat Ltd V/s.CCE Kanpur 2013 (12) TMI 1233 - CESTAT NEW DELHI held that - Demand and penalty -Clandestine removal -duty imposed jointly and severally on two companies without segregating amount confirmed against each- Duty cannot be demanded jointly and severally from two different legal entities, one manufacturing ingots and other manufacturing flats following decision in R. Kapadia (2013 (3) TMI 256 - CE .....

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