https://www.taxtmi.com/caselaws?id=344395 The High Court dismissed the Revenue's appeal in a case involving the manufacturing and sale of diesel engine sets and loose kits. The court upheld the impugned order, ruling that the respondent was entitled to the Small Scale Industries (SSI) Exemption limit. It was found that dealers effectively became manufacturers when assembling the diesel engine sets, absolving the respondent of the charge of clandestine removal of goods without payment of duty. The decision emphasized the significance of thorough investigation and clarified the legal implications of dealer involvement in the manufacturing and sale process. en-us Mon, 08 May 2017 00:00:00 +0530 Fri, 09 Feb 2018 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344395 The High Court dismissed the Revenue's appeal in a case involving the manufacturing and sale of diesel engine sets and loose kits. The court upheld the impugned order, ruling that the respondent was entitled to the Small Scale Industries (SSI) Exemption limit. It was found that dealers effectively became manufacturers when assembling the diesel engine sets, absolving the respondent of the charge of clandestine removal of goods without payment of duty. The decision emphasized the significance of thorough investigation and clarified the legal implications of dealer involvement in the manufacturing and sale process. Case-Laws Central Excise Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344395