https://www.taxtmi.com/caselaws?id=73630 Mere job-work processing did not make the appellant the manufacturer where the raw materials belonged to another concern, the processed goods were returned under challans, and the department failed to prove clandestine removal or non-payment of duty; the demand on 2645 drums was therefore set aside. By contrast, 330 coils found in pre-measured, labelled condition were treated as fully manufactured excisable goods, and non-entry in the R.G. 1 register justified confiscation. In view of the mixed result, the composite penalty was moderated: the redemption fine of Rs. 5,000 was maintained and the personal penalty was reduced to Rs. 10,000. en-us Wed, 02 Dec 1987 00:00:00 +0530 Thu, 02 Jun 2011 15:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73630 Mere job-work processing did not make the appellant the manufacturer where the raw materials belonged to another concern, the processed goods were returned under challans, and the department failed to prove clandestine removal or non-payment of duty; the demand on 2645 drums was therefore set aside. By contrast, 330 coils found in pre-measured, labelled condition were treated as fully manufactured excisable goods, and non-entry in the R.G. 1 register justified confiscation. In view of the mixed result, the composite penalty was moderated: the redemption fine of Rs. 5,000 was maintained and the personal penalty was reduced to Rs. 10,000. Case-Laws Central Excise Wed, 02 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73630