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Central Excise - Highlights / Catch Notes

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Short paid duty by firm - liability of the partners to make good ...

Central Excise

July 4, 2022

Short paid duty by firm - liability of the partners to make good such shot paid duty - joint and several liability - two / three partnership firms with common partners (or relatives of partners) - The liability alleged to have been incurred by M/s Sunshine Corporation is for the period of F.Y. 2001 to 2002, 2002 to 2003 and 2003 to 2004 during which the writ applicant was not in existence at all. - HC

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