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TMI Blog2020 (2) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... e and it is directed it to rehear and redetermine the issue upon hearing the parties and by passing a reasoned order, preferably within four months of communication of this order - appeal allowed by way of remand. - CEXA No. 57 of 2019 GA No. 2348 of 2019 - - - Dated:- 3-2-2020 - The Hon'ble Justice I. P. Mukerji And The Hon ble Justice Md. Nizamuddin Mr. Somnath Ganguli, Advocate Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers. Excise duty is payable by the assessee. On the other hand, if the job workers are proved to be independent contractors with little or no supervision by the assessee then they are the manufacturers and the liability of paying excise duty is with them. This issue was before the Supreme Court in Collector of Central Excise, Baroda v. M. M. Khambhatwala reported in 1996 (84) ELT 161 (SC). The Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch packets were sold from the premises of the house-hold ladies and they did not go to the factory premises of the respondents. No doubt the sale proceeds went to the respondents but that will not change the character of manufacture. If the conclusion is that the house-hold ladies were the real manufacturers then the decision of the Tribunal cannot be faulted. CEGAT after considering the material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law. We do not hesitate to say that the tribunal has passed a detailed and well considered order. But for some reason this distinction between a manufacturer and an agent of the manufacturer and the liability to pay excise duty has not been investigated by it. In those circumstances, we set aside the impugned order of the tribunal dated 5th December 2018 and direct it to rehear and red ..... X X X X Extracts X X X X X X X X Extracts X X X X
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