2020 (1) TMI 194

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..... appellant cannot shrug off its responsibility of payment of excise duty by saying that the contract between them and the job worker was on principal to principal basis and since they manufactured the goods they had to pay the excise duty. There is no perversity in the fact finding process of the learned tribunal or in its order - Appeal dismissed. - CEXA No. 44 of 2019 GA No. 1504 of 2019 - .....

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..... appellant cannot shrug off its responsibility of payment of excise duty by saying that the contract between them and the job worker was on principal to principal basis and since they manufactured the goods they had to pay the excise duty. Learned tribunal in its impugned judgment and order dated 24th August 2018 came to its conclusion. There is no perversity in the fact finding process of .....

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