2006 (2) TMI 443

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.... Advocate, for the Appellant. Shri S.S. Bhagat, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The application for waiver of pre-deposit of duty of Rs. 30,07,089/- and equal amount of penalty arises out of the order of the Commissioner of Central Excise (Appeals), Mumbai. An amount of Rs. 2,54,581/- has been confirmed on readymades falling under Chapter....

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....ty liability. 3. We have heard both sides. 4. We find prima facie force in the submission that ownership is not relevant for the purpose of determining liability to Central Excise duty. As regards liability on the supplier of raw material, Rule 12B of the Central Excise Rules, 2002 provides for discharge of duty liability by the person who gets yarns or fabrics or readymade garment....