https://www.taxtmi.com/caselaws?id=81379 The Tribunal held that the re-assembly of tea chests from dismantled plywood panels did not amount to "manufacture" under Section 2(f) of the Central Excises & Salt Act, 1944. Consequently, the appellant company was not considered the manufacturer, and the job workers were found to operate on a principal-to-principal basis. The Tribunal also determined that the extended time limit for demand and penalty imposition were not applicable due to lack of evidence of misstatement or suppression of facts. The Tribunal allowed both appeals, ruling in favor of the appellant company. en-us Fri, 31 May 1991 00:00:00 +0530 Fri, 24 Jun 2011 12:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81379 The Tribunal held that the re-assembly of tea chests from dismantled plywood panels did not amount to "manufacture" under Section 2(f) of the Central Excises & Salt Act, 1944. Consequently, the appellant company was not considered the manufacturer, and the job workers were found to operate on a principal-to-principal basis. The Tribunal also determined that the extended time limit for demand and penalty imposition were not applicable due to lack of evidence of misstatement or suppression of facts. The Tribunal allowed both appeals, ruling in favor of the appellant company. Case-Laws Central Excise Fri, 31 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81379