https://www.taxtmi.com/caselaws?id=87452 In a job-work manufacturing arrangement, excise duty liability attaches to the processor as the manufacturer under section 2(f) of the Central Excises and Salt Act, 1944, not to the merchant manufacturer. Where this legal position applies, proceedings seeking to fasten duty on the merchant manufacturer cannot be sustained, and the corresponding penalty also falls. en-us Tue, 18 Nov 1997 00:00:00 +0530 Tue, 06 Sep 2011 11:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87452 In a job-work manufacturing arrangement, excise duty liability attaches to the processor as the manufacturer under section 2(f) of the Central Excises and Salt Act, 1944, not to the merchant manufacturer. Where this legal position applies, proceedings seeking to fasten duty on the merchant manufacturer cannot be sustained, and the corresponding penalty also falls. Case-Laws Central Excise Tue, 18 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87452