https://www.taxtmi.com/caselaws?id=172634 The High Court affirmed the decision that the limited company was liable for duty payment and penalties due to activities at the factory premises, despite the lease arrangement with an individual. The Court emphasized the importance of legal ownership of the excise license in determining duty liability and rejected the appellant's arguments based on previous court decisions. The Tax Appeal was dismissed, upholding the duty demand and penalties imposed on the limited company. en-us Thu, 22 Dec 2011 00:00:00 +0530 Wed, 26 Aug 2015 14:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172634 The High Court affirmed the decision that the limited company was liable for duty payment and penalties due to activities at the factory premises, despite the lease arrangement with an individual. The Court emphasized the importance of legal ownership of the excise license in determining duty liability and rejected the appellant's arguments based on previous court decisions. The Tax Appeal was dismissed, upholding the duty demand and penalties imposed on the limited company. Case-Laws Central Excise Thu, 22 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172634