https://www.taxtmi.com/caselaws?id=124692 The Appellate Tribunal CESTAT, Ahmedabad held that M/s. Urnee Cosmetics was the actual manufacturer of talcum powder, not M/s. Lakme Ltd., despite the latter's control and guidance. The Tribunal emphasized that the entity with the necessary infrastructure and autonomy in the manufacturing process should bear liability. By referencing legal precedents and factual distinctions, the Tribunal absolved M/s. Lakme Ltd. from duty imposition and penalties, overturning the Commissioner's decision. All appeals were allowed in favor of the appellants, setting aside the impugned order. en-us Wed, 17 Dec 2008 00:00:00 +0530 Thu, 04 Oct 2012 13:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124692 The Appellate Tribunal CESTAT, Ahmedabad held that M/s. Urnee Cosmetics was the actual manufacturer of talcum powder, not M/s. Lakme Ltd., despite the latter's control and guidance. The Tribunal emphasized that the entity with the necessary infrastructure and autonomy in the manufacturing process should bear liability. By referencing legal precedents and factual distinctions, the Tribunal absolved M/s. Lakme Ltd. from duty imposition and penalties, overturning the Commissioner's decision. All appeals were allowed in favor of the appellants, setting aside the impugned order. Case-Laws Central Excise Wed, 17 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124692