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Assessment

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(Querist)
02 February 2010 Dear members

In the definition of assessee for the pupose of excise following are included:
1.Producer
2.Manufacturer
3.Person incharge of warehouse where excisale goods are kept and authorised agent of such person.

i want to know why in point 3 (Person incharge)stated above is included in this definition?
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Rajesh Kumar

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Rajesh Kumar (Expert)
11 February 2010 Assessee has been defined in Rule 2(c) of Central Excise Rules as,
“assessee” means any person who is liable for payment of duty assessed or a producer or manufacturer of excisable goods or a registered person of a private warehouse in which excisable goods are stored and includes an authorized agent of such person;"
Why? Difficult to answer- may be "Legislative Wisdom", we cant question.
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