https://www.taxtmi.com/caselaws?id=40927 The Court determined that the Company, not Bajaj Electricals Ltd., was the manufacturer of electrical appliances in a principal-to-principal relationship. Orders by the Superintendent and Central Government were found invalid, with the Central Government's order restored by the Court. The Company was granted a refund of Rs. 1,71,268.60 paid under protest, with costs awarded. The petition was allowed, setting aside the orders and confirming the Company's manufacturer status and transaction basis. en-us Tue, 06 Jan 1981 00:00:00 +0530 Tue, 18 May 2010 11:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40927 The Court determined that the Company, not Bajaj Electricals Ltd., was the manufacturer of electrical appliances in a principal-to-principal relationship. Orders by the Superintendent and Central Government were found invalid, with the Central Government's order restored by the Court. The Company was granted a refund of Rs. 1,71,268.60 paid under protest, with costs awarded. The petition was allowed, setting aside the orders and confirming the Company's manufacturer status and transaction basis. Case-Laws Central Excise Tue, 06 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40927