https://www.taxtmi.com/caselaws?id=86589 Where cement concrete poles were manufactured by independent contractors on a principal-to-principal basis, the principal could not be fastened with excise duty merely on that relationship. The document notes that earlier Tribunal rulings and a Gujarat High Court decision had already treated such contractors as independent manufacturers, and that consistent line of authority controlled the issue. On that basis, the duty demand was set aside, and the penalty founded on the same demand also failed, resulting in complete relief to the assessee. en-us Thu, 13 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 17:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86589 Where cement concrete poles were manufactured by independent contractors on a principal-to-principal basis, the principal could not be fastened with excise duty merely on that relationship. The document notes that earlier Tribunal rulings and a Gujarat High Court decision had already treated such contractors as independent manufacturers, and that consistent line of authority controlled the issue. On that basis, the duty demand was set aside, and the penalty founded on the same demand also failed, resulting in complete relief to the assessee. Case-Laws Central Excise Thu, 13 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86589