https://www.taxtmi.com/caselaws?id=110451 A trading concern with no factory or manufacturing infrastructure cannot be treated as the manufacturer for central excise purposes merely because it arranges supply of textile machinery parts and bought-out items through other units. Liability cannot be fastened on an unpleaded theory of undervaluation or related-person dealings when the show cause notice proceeds on a different basis. On the admitted facts, the concern had no direct role in manufacture, assembly, erection, or commissioning, so the demand and penalties could not be sustained. Bought-out components supplied in the course of trading also could not be added to the assessable value on that footing. en-us Wed, 31 Dec 2003 00:00:00 +0530 Mon, 16 Apr 2012 18:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110451 A trading concern with no factory or manufacturing infrastructure cannot be treated as the manufacturer for central excise purposes merely because it arranges supply of textile machinery parts and bought-out items through other units. Liability cannot be fastened on an unpleaded theory of undervaluation or related-person dealings when the show cause notice proceeds on a different basis. On the admitted facts, the concern had no direct role in manufacture, assembly, erection, or commissioning, so the demand and penalties could not be sustained. Bought-out components supplied in the course of trading also could not be added to the assessable value on that footing. Case-Laws Central Excise Wed, 31 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110451