https://www.taxtmi.com/caselaws?id=348865 Cess under the Textile Committee Act, 1963 is recoverable only from the actual manufacturer, and mere branding, supply of specifications, or sale of finished garments does not establish manufacture where production is done by independent job workers. On the record, the petitioners were not shown to exercise the pervasive control or supervision needed to be treated as manufacturers, so the levy was unsustainable. The Court also held that the belated initiation of recovery proceedings supported the plea of delay and laches. The assessment and appellate orders were quashed, with consequential refund and discharge of the bank guarantee. en-us Thu, 21 Sep 2017 00:00:00 +0530 Mon, 29 Jan 2018 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348865 Cess under the Textile Committee Act, 1963 is recoverable only from the actual manufacturer, and mere branding, supply of specifications, or sale of finished garments does not establish manufacture where production is done by independent job workers. On the record, the petitioners were not shown to exercise the pervasive control or supervision needed to be treated as manufacturers, so the levy was unsustainable. The Court also held that the belated initiation of recovery proceedings supported the plea of delay and laches. The assessment and appellate orders were quashed, with consequential refund and discharge of the bank guarantee. Case-Laws Central Excise Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348865