https://www.taxtmi.com/caselaws?id=74872 Duty on goods manufactured in the leased portion of the factory was not payable by the respondents because the lessee concern was found to be an independent entity. The record showed that it dealt with its own customers, and there was no material proving financing, control, or disposal of goods by the respondents. The departmental case was based on suspicion, while the evidence supported separate functioning during the relevant period. Subsequent departmental treatment of the leased premises as part of the respondents' factory did not establish lack of independence. The duty demand was therefore not sustained and the appeal failed. en-us Mon, 26 Oct 1987 00:00:00 +0530 Mon, 13 Jun 2011 10:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74872 Duty on goods manufactured in the leased portion of the factory was not payable by the respondents because the lessee concern was found to be an independent entity. The record showed that it dealt with its own customers, and there was no material proving financing, control, or disposal of goods by the respondents. The departmental case was based on suspicion, while the evidence supported separate functioning during the relevant period. Subsequent departmental treatment of the leased premises as part of the respondents' factory did not establish lack of independence. The duty demand was therefore not sustained and the appeal failed. Case-Laws Central Excise Mon, 26 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74872