https://www.taxtmi.com/caselaws?id=99865 The appeal was allowed in favor of the appellants. The court determined that the Turbo Generating Sets (TG Sets) were manufactured by D.L.F. Industries, not the appellants. As D.L.F. Industries were the actual manufacturers, they were held liable for the Central Excise duty. The demand of duty on the appellants was deemed illegal, leading to the annulment of the confiscation order and penalty imposition. The appellants were absolved of the duty liability, and the Tribunal ruled in their favor, granting consequential benefits. en-us Tue, 10 Oct 2000 00:00:00 +0530 Mon, 30 Jan 2012 13:45:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99865 The appeal was allowed in favor of the appellants. The court determined that the Turbo Generating Sets (TG Sets) were manufactured by D.L.F. Industries, not the appellants. As D.L.F. Industries were the actual manufacturers, they were held liable for the Central Excise duty. The demand of duty on the appellants was deemed illegal, leading to the annulment of the confiscation order and penalty imposition. The appellants were absolved of the duty liability, and the Tribunal ruled in their favor, granting consequential benefits. Case-Laws Central Excise Tue, 10 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99865