https://www.taxtmi.com/caselaws?id=88780 The Tribunal ruled in favor of the appellants, determining that they were independent manufacturers operating on a job work basis for a principal manufacturer, not hired laborers. The absence of direct supervision by the principal over the manufacturing activities and the financial transactions between the units did not establish a hired labor relationship. Citing legal precedents, the Tribunal concluded that the appellants were entitled to benefits under the Central Excise and Salt Act, setting aside the demand and penalty imposed by the Collector. The appeal was allowed, and consequential relief was granted to the appellants. en-us Mon, 09 Mar 1998 00:00:00 +0530 Wed, 21 Sep 2011 12:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88780 The Tribunal ruled in favor of the appellants, determining that they were independent manufacturers operating on a job work basis for a principal manufacturer, not hired laborers. The absence of direct supervision by the principal over the manufacturing activities and the financial transactions between the units did not establish a hired labor relationship. Citing legal precedents, the Tribunal concluded that the appellants were entitled to benefits under the Central Excise and Salt Act, setting aside the demand and penalty imposed by the Collector. The appeal was allowed, and consequential relief was granted to the appellants. Case-Laws Central Excise Mon, 09 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88780