https://www.taxtmi.com/caselaws?id=118585 The duty demand and penalty imposition on fabrics processed by a specific entity were confirmed in this case. The appellants' argument regarding ownership of the processing unit was dismissed, establishing them as manufacturers under the Central Excise Act. The under-valuation issue was acknowledged, with the extended limitation period granted to the Department. The Tribunal upheld duty demand and confiscation, reducing the penalty on processors but setting aside the penalty on the proprietor. One appeal was partially allowed, while the other was fully granted, annulling the penalty on the proprietor. en-us Thu, 03 Aug 2006 00:00:00 +0530 Wed, 04 Jul 2012 12:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118585 The duty demand and penalty imposition on fabrics processed by a specific entity were confirmed in this case. The appellants' argument regarding ownership of the processing unit was dismissed, establishing them as manufacturers under the Central Excise Act. The under-valuation issue was acknowledged, with the extended limitation period granted to the Department. The Tribunal upheld duty demand and confiscation, reducing the penalty on processors but setting aside the penalty on the proprietor. One appeal was partially allowed, while the other was fully granted, annulling the penalty on the proprietor. Case-Laws Central Excise Thu, 03 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118585