https://www.taxtmi.com/caselaws?id=117029 Effective control over procurement, processing, and first market sale can make an assessee the real manufacturer for excise purposes; on that footing, the differential duty demand based on undervaluation was upheld because the transactions were structured to conceal the true value and nature of the goods. The objection of breach of natural justice failed, as documents, reply, and hearing opportunities had been provided. Confiscation of the seized fabrics and the penalty, however, were set aside in view of the applicable precedent on confiscation and penalty in similar excise circumstances. en-us Wed, 19 Oct 2005 00:00:00 +0530 Tue, 19 Jun 2012 16:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117029 Effective control over procurement, processing, and first market sale can make an assessee the real manufacturer for excise purposes; on that footing, the differential duty demand based on undervaluation was upheld because the transactions were structured to conceal the true value and nature of the goods. The objection of breach of natural justice failed, as documents, reply, and hearing opportunities had been provided. Confiscation of the seized fabrics and the penalty, however, were set aside in view of the applicable precedent on confiscation and penalty in similar excise circumstances. Case-Laws Central Excise Wed, 19 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117029