Vilson Particle Board Industries Ltd. vs Cce, Kolhapur on 13 July, 2023
It was further submitted by
him that ownership and control of the materials, and deployment
thereof, remained with the appellant besides which an undertaking had
been furnished, in terms of notification 214/86-CE dated 25th March
1986, by the appellant to Kolhapur Central Excise; consequently, duty
liability devolved on the M/s Vilsons Particle Board Industries Ltd.
Reliance was placed by him on the decision of the Tribunal in Desh
Rolling Mills v. Commissioner of Central Excise, Delhi [2000 (122)
ELT 481(Tri)].