https://www.taxtmi.com/caselaws?id=85873 Continuous stock transfer of raw material, supplier control over production and despatch, preparation of invoices and delivery documents for the supplier's customers, and reimbursement of warehousing and insurance charges showed that the processing unit functioned as an extension of the supplier rather than as an independent principal-to-principal manufacturer for excise purposes. On those facts, excise liability was sustained on the supplying entity. Although the duty demand and finding on manufacture were upheld, the penalties were considered excessive in the overall circumstances and were reduced. en-us Fri, 05 Apr 1996 00:00:00 +0530 Mon, 08 Aug 2011 16:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85873 Continuous stock transfer of raw material, supplier control over production and despatch, preparation of invoices and delivery documents for the supplier's customers, and reimbursement of warehousing and insurance charges showed that the processing unit functioned as an extension of the supplier rather than as an independent principal-to-principal manufacturer for excise purposes. On those facts, excise liability was sustained on the supplying entity. Although the duty demand and finding on manufacture were upheld, the penalties were considered excessive in the overall circumstances and were reduced. Case-Laws Central Excise Fri, 05 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85873