https://www.taxtmi.com/caselaws?id=359196 Central excise duty and penalty could not be fastened on the respondents because the Revenue failed to prove that they manufactured the footwear or got it manufactured on their behalf. The record showed manufacture by individual cobblers or other independent entities, with societies acting as billing and payment channels, but no evidence of raw material procurement, machinery, manufacturing premises, power use, supervisory control, or any other concrete nexus with the respondents. As the actual manufacturer was not identified with certainty and the statements relied on did not establish clandestine manufacture or removal, the respondents could not be treated as manufacturers for excise purposes. en-us Tue, 10 Apr 2018 00:00:00 +0530 Thu, 26 Apr 2018 09:28:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359196 Central excise duty and penalty could not be fastened on the respondents because the Revenue failed to prove that they manufactured the footwear or got it manufactured on their behalf. The record showed manufacture by individual cobblers or other independent entities, with societies acting as billing and payment channels, but no evidence of raw material procurement, machinery, manufacturing premises, power use, supervisory control, or any other concrete nexus with the respondents. As the actual manufacturer was not identified with certainty and the statements relied on did not establish clandestine manufacture or removal, the respondents could not be treated as manufacturers for excise purposes. Case-Laws Central Excise Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359196