Supreme Court · 2019 INSC 294 · Decided 28 February 2019
Dinesh Textiles v. Commissioner of Central Excise, Customs and Service Tax, Calicut
- Court
- Supreme Court of India
- Citation
- 2019 INSC 294 · [2019] 2 S.C.R. 779
- Case number
- CIVIL APPEAL No. 97409741/2018
- Decided
- 28 February 2019
- Bench
- UDAY UMESH LALIT, INDU MALHOTRA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excise Rules, 2002: r. 12B - Liability of dealer/trader of textiles and textile articles - To pay duty for the goods manufactured through job workers - Appellants-traders supplied raw material to more than 70 job workers and cleared cotton fabrics and tune of more than Rs. 1.45 crores without paying any duty - Show cause notices demanding duty from the appellants - Stand of appellants that job workers were the manufacturers and hence there was no liability on the traders - Adjudicating authority held that appellants were not
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