https://www.taxtmi.com/caselaws?id=117812 A firm undertaking furniture supply and fixing was treated as the manufacturer for excise purposes because it quoted customers in its own name, supplied raw material, engaged carpenters itself, and had machinery suited to manufacture. SSI exemption was available for the relevant period without a separate option, and the declared price had to be treated as cum-duty price with sales tax excluded from assessable value. Penalties for excise contravention were sustained but reduced, while confiscation of land, building, plant and machinery was held unwarranted and set aside. en-us Tue, 28 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 16:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117812 A firm undertaking furniture supply and fixing was treated as the manufacturer for excise purposes because it quoted customers in its own name, supplied raw material, engaged carpenters itself, and had machinery suited to manufacture. SSI exemption was available for the relevant period without a separate option, and the declared price had to be treated as cum-duty price with sales tax excluded from assessable value. Penalties for excise contravention were sustained but reduced, while confiscation of land, building, plant and machinery was held unwarranted and set aside. Case-Laws Central Excise Tue, 28 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117812