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Whether outgoing partners liable to pay excise duty assessed against a registered partnership firm, which was dissolved?
Case Law Details
- Case Name
- M/s. Gopal Industries Ltd. Vs CCE, Indore (CESTAT New Delhi, Principal Bench, Court No.I)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
Whether outgoing partners are liable to pay excise duty assessed against a registered partnership firm, which was dissolved- The assessment under the Central Excise law in the name of partnership firm will virtually, for all purposes, be assessment of the partners of such firm who will be jointly and severally liable for the duty liability that was incurred during the currency of their partnership venture of manufacturing excisable goods. The decisions of this Tribunal taking a contrary view are no longer good law and will stand overruled.
CUSTOMS, EXCISE AND SERVICE APPELLATE TRIBUNAL
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