https://www.taxtmi.com/caselaws?id=41598 The appeals were dismissed, affirming the High Court's judgment on excise duty levy. The court held that the seller, not the buyer, should be considered the manufacturer for excise duty purposes based on the manufacturing agreements and ownership structure. The decision emphasized analyzing ownership and production aspects to determine excise duty liability, clarifying that the party responsible for manufacturing the goods is crucial in assessing duty. en-us Fri, 27 Sep 1985 00:00:00 +0530 Wed, 30 Jul 2014 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41598 The appeals were dismissed, affirming the High Court's judgment on excise duty levy. The court held that the seller, not the buyer, should be considered the manufacturer for excise duty purposes based on the manufacturing agreements and ownership structure. The decision emphasized analyzing ownership and production aspects to determine excise duty liability, clarifying that the party responsible for manufacturing the goods is crucial in assessing duty. Case-Laws Central Excise Fri, 27 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41598