https://www.taxtmi.com/caselaws?id=278191 The adjudicating authority concluded that the respondent, as a job worker, was deemed the manufacturer for excise duty purposes, and the cost construction method for valuation was appropriate. The financial and managerial arrangements between the respondent and Biological E Ltd. did not affect the respondent's independent legal status. The Show Cause Notice was found to be invalid due to procedural issues. Consequently, the appeal by the revenue was rejected, and the impugned order was upheld as correct and legal. en-us Wed, 31 Jan 2018 00:00:00 +0530 Thu, 17 Jan 2019 06:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278191 The adjudicating authority concluded that the respondent, as a job worker, was deemed the manufacturer for excise duty purposes, and the cost construction method for valuation was appropriate. The financial and managerial arrangements between the respondent and Biological E Ltd. did not affect the respondent's independent legal status. The Show Cause Notice was found to be invalid due to procedural issues. Consequently, the appeal by the revenue was rejected, and the impugned order was upheld as correct and legal. Case-Laws Central Excise Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278191