Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1991 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (8) TMI 216 - AT - Central ExciseExtract: .......or. rdquo 7. Following the ratio of the earlier decisions and in view of the facts and circumstances of the case, we hold that appellant was not the manufacturer in respect of goods manufactured by the other independent units and, accordingly, he was not liable to pay duty, fine or penalty in respect of the same. This appeal is allowed accordingly.
|