https://www.taxtmi.com/caselaws?id=92440 Where cement slabs and blocks were produced by independent contractors under principal-to-principal arrangements, the appellants were not treated as the manufacturers for excise duty purposes, because the contracts, correspondence and centralized manufacture showed an independent contractual relationship rather than a labour contract. The duty demand failed on that ground. The demands were also held time-barred, as the department had prior knowledge of the contractual arrangements and the contractors' identities from earlier correspondence, yet issued the notices only after a long lapse of time. On these facts, the Tribunal set aside the impugned orders and found the excise demands unsustainable. en-us Wed, 15 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 16:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92440 Where cement slabs and blocks were produced by independent contractors under principal-to-principal arrangements, the appellants were not treated as the manufacturers for excise duty purposes, because the contracts, correspondence and centralized manufacture showed an independent contractual relationship rather than a labour contract. The duty demand failed on that ground. The demands were also held time-barred, as the department had prior knowledge of the contractual arrangements and the contractors' identities from earlier correspondence, yet issued the notices only after a long lapse of time. On these facts, the Tribunal set aside the impugned orders and found the excise demands unsustainable. Case-Laws Central Excise Wed, 15 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92440