The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that a company or its directors are not liable to pay excise duty if the job workers of the assessee company were independent contractors or manufacturers.The bench of P. K. Choudhury (Judicial Member) and K. Anpazhakan (Technical Member) have observed that if the job workers are proven to...