https://www.taxtmi.com/caselaws?id=72538 For a special excise levy conditioned on employment not exceeding a prescribed number of workers, workers engaged in normal packing incidental to completion and marketability of the goods are counted as part of the manufacturing process. On the facts noted, records, workers' statements, admissions, common premises, and common supervision showed that the units together employed more than five workers, attracting disqualification from the special procedure. The finding of contravention sustained the penalty, while the differential duty required fresh verification and recomputation on the basis of the production and clearance figures produced by the assessees. en-us Mon, 30 Jun 1986 00:00:00 +0530 Fri, 20 May 2011 12:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72538 For a special excise levy conditioned on employment not exceeding a prescribed number of workers, workers engaged in normal packing incidental to completion and marketability of the goods are counted as part of the manufacturing process. On the facts noted, records, workers' statements, admissions, common premises, and common supervision showed that the units together employed more than five workers, attracting disqualification from the special procedure. The finding of contravention sustained the penalty, while the differential duty required fresh verification and recomputation on the basis of the production and clearance figures produced by the assessees. Case-Laws Central Excise Mon, 30 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72538