https://www.taxtmi.com/caselaws?id=92766 Excise demand could not be sustained where the alleged manufacturing activity took place outside the Coimbatore Commissionerate's territorial jurisdiction, because the competent authority was the Commissioner having jurisdiction over the place where the goods came into existence. The appellants were also found not to be manufacturers, as they only supplied components and provided technical supervision while the textile mills carried out the actual erection and manufacture at their own premises with their own labour or contractors. On both grounds, the duty, penalty and interest demands were unsustainable. en-us Tue, 12 Oct 1999 00:00:00 +0530 Fri, 04 Nov 2011 18:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92766 Excise demand could not be sustained where the alleged manufacturing activity took place outside the Coimbatore Commissionerate's territorial jurisdiction, because the competent authority was the Commissioner having jurisdiction over the place where the goods came into existence. The appellants were also found not to be manufacturers, as they only supplied components and provided technical supervision while the textile mills carried out the actual erection and manufacture at their own premises with their own labour or contractors. On both grounds, the duty, penalty and interest demands were unsustainable. Case-Laws Central Excise Tue, 12 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92766