NDLI: Dinesh Textiles Vs. Commissioner of Central Excise, Customs and Service Tax, Calicut

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Central Excise Rules duty for the goods 2002 r. 12B Liability of dealer/trader
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Central Excise Tariff Act, 1985 (5 of 1986) Central Excise Act, 1944 (1 of 1944)
Case(s) Referred	Referred Case 0
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
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 cotton made-ups to the 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 liable – However, in appeal, appellate authority as well as appellate Tribunal held that the appellants were liable to pay the duty – In appeal, held: Section 12B introduces a legal fiction that in case conditions stipulated therein are satisfied, the person concerned is to be treated as an assessee – If the person is an assessee, all the clearances by him so long as they come within parameters of r. 12B, would make him liable – The Exemption Notification also does not put the matter at individual clearances of job workers and what is to be considered is an aggregate value of the clearances – Therefore, it was not the individual clearance of one single job worker alone, exceeding the limit of Rs. 25 lakhs,but the aggregate of all clearances made by the appellant-trader,was liable to duty – Central Excise Act, 1944 – Central Excise Tariff Act, 1985 – Chapters 52 and 53.
Judge	Honble Mr. Justice Uday Umesh Lalit
Neutral Citation	2019 INSC 294
Petitioner	Dinesh Textiles
Respondent	Commissioner Of Central Excise, Customs And Service Tax, Calicut
SCR	[2019] 2 S.C.R. 779
Judgement Date	2019-02-28
Case Number	9740

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