https://www.taxtmi.com/caselaws?id=391862 The High Court of Calcutta addressed the liability for excise duty between a manufacturer and independent contractors. The Supreme Court ruled that when manufacturers supply raw materials to outside workers operating with minimal supervision, the workers are considered the actual manufacturers liable for excise duty. The High Court set aside the tribunal's order and directed a rehearing to determine liability based on control and supervision. Emphasizing the importance of correctly attributing liability, the Court instructed the tribunal to reconsider the case thoroughly and issue a reasoned order within four months. en-us Mon, 03 Feb 2020 00:00:00 +0530 Sat, 08 Feb 2020 07:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391862 The High Court of Calcutta addressed the liability for excise duty between a manufacturer and independent contractors. The Supreme Court ruled that when manufacturers supply raw materials to outside workers operating with minimal supervision, the workers are considered the actual manufacturers liable for excise duty. The High Court set aside the tribunal's order and directed a rehearing to determine liability based on control and supervision. Emphasizing the importance of correctly attributing liability, the Court instructed the tribunal to reconsider the case thoroughly and issue a reasoned order within four months. Case-Laws Central Excise Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391862