2008 (1) TMI 410 - HC - Central Excise

Job worker - Duty liability - Held that - The duty is claimed from the respondent for the reason that the declaration filed by the awardees were belated. The Tribunal noticed that for belated supply declaration, the respondent cannot be penalised through levy of duty. It is not in dispute that the awardees are liable for payment of duty for the goods cleared to them - appeal dismissed - decided against Revenue.

Summary

The High Court of Kerala at Ernakulam dismissed the appeals against the Tribunal's decision to cancel duty and penalty on the respondent-assessee for belated supply declarations related to manufacturing and supplying corrugated carriers to M/s. Pepsi on a job work basis. The Tribunal ruled that the respondent cannot be penalized for belated declarations, as the awardees are liable for duty payment. The department's appeal was dismissed.