https://www.taxtmi.com/caselaws?id=175681 The Tribunal ruled in favor of the appellants, determining that the value of medicine clearance by job workers should not be clubbed with the appellant's clearance for SSI exemption under Notification No. 175/86. It concluded that the appellants acted as traders, not manufacturers, as there was no evidence of control or supervision over the actual manufacturers. The Tribunal set aside the Collector's order demanding Central Excise duty and penalties, emphasizing that the actual manufacturer should be considered under Section 2(f) of the Central Excise Act. The appeal was allowed on merit without addressing the time-bar issue. en-us Wed, 03 Mar 1999 00:00:00 +0530 Thu, 16 Nov 2023 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175681 The Tribunal ruled in favor of the appellants, determining that the value of medicine clearance by job workers should not be clubbed with the appellant's clearance for SSI exemption under Notification No. 175/86. It concluded that the appellants acted as traders, not manufacturers, as there was no evidence of control or supervision over the actual manufacturers. The Tribunal set aside the Collector's order demanding Central Excise duty and penalties, emphasizing that the actual manufacturer should be considered under Section 2(f) of the Central Excise Act. The appeal was allowed on merit without addressing the time-bar issue. Case-Laws Central Excise Wed, 03 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175681