https://www.taxtmi.com/caselaws?id=90738 Where goods were merely routed through M/s. Devi Agencies without any independent source of supply or manufacturing activity, their resale value could not be added again to the appellant's assessable clearances, as that would duplicate the same turnover. The excess inclusion for 1985-86 was therefore held improper, and fresh quantification was directed after excluding the duplicated amount. On penalties, the firm's penalty under Rule 173Q was maintained, but no separate basis existed to impose additional penalties on the individual partners, so the partner-wise penalties were set aside. en-us Mon, 05 Jan 1998 00:00:00 +0530 Tue, 11 Oct 2011 11:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90738 Where goods were merely routed through M/s. Devi Agencies without any independent source of supply or manufacturing activity, their resale value could not be added again to the appellant's assessable clearances, as that would duplicate the same turnover. The excess inclusion for 1985-86 was therefore held improper, and fresh quantification was directed after excluding the duplicated amount. On penalties, the firm's penalty under Rule 173Q was maintained, but no separate basis existed to impose additional penalties on the individual partners, so the partner-wise penalties were set aside. Case-Laws Central Excise Mon, 05 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90738