https://www.taxtmi.com/caselaws?id=108844 Central excise duty and penalty were sustained where manufacturing was found to have been fragmented through inter-connected units and the appellant was treated as the real manufacturer of complete cinema projectors. The evidence, taken as a whole, showed the relationship between the units, the role of the Adalja family, the splitting of the manufacturing activity, and supplies of complete projectors to customers. The finding of inter-connection and clubbing of clearances was not disputed. The contention that another concern was the manufacturer was rejected because installation at customer premises did not alter the appellant's manufacturing status. The duty demand was therefore correctly confirmed, and the penalty was not regarded as excessive. en-us Wed, 05 Feb 2003 00:00:00 +0530 Wed, 04 Apr 2012 12:02:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108844 Central excise duty and penalty were sustained where manufacturing was found to have been fragmented through inter-connected units and the appellant was treated as the real manufacturer of complete cinema projectors. The evidence, taken as a whole, showed the relationship between the units, the role of the Adalja family, the splitting of the manufacturing activity, and supplies of complete projectors to customers. The finding of inter-connection and clubbing of clearances was not disputed. The contention that another concern was the manufacturer was rejected because installation at customer premises did not alter the appellant's manufacturing status. The duty demand was therefore correctly confirmed, and the penalty was not regarded as excessive. Case-Laws Central Excise Wed, 05 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108844