Tribunal Upholds Ruling Trader Not Liable Without Manufacturing Agreement

The Appellate Tribunal CESTAT, Mumbai upheld the Commissioner (Appeals) order in a case involving seized goods from a trader not the manufacturer. The tribunal dismissed the Revenue's appeal, ruling the trader cannot be liable for duty without proof of a manufacturing agreement. The appeal, founded on presumption, was rejected.

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The Appellate Tribunal CESTAT, Mumbai upheld the order of the Commissioner (Appeals) in a case where goods were seized from a trader who was not the manufacturer. The tribunal rejected the Revenue's appeal, stating that the trader cannot be held liable for duty without evidence of a manufacturing arrangement. The appeal was based on presumption and was therefore rejected.

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