https://www.taxtmi.com/caselaws?id=42132 Assembling purchased components into finished air-conditioners was treated as "manufacture" under Central Excise law, and the factual finding that the goods were produced without the required licence was upheld because it was supported by record and not shown to be perverse. Duty on the end product, however, had to be recomputed after accounting for excise duty already paid on the compressors used in the air-conditioners. Penalty and confiscatory consequences under Rule 173Q were also sustained, as the authorities' finding on intention to evade duty was treated as a factual one and no basis for writ interference was established. en-us Tue, 30 Jun 1987 00:00:00 +0530 Wed, 09 Jun 2010 13:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42132 Assembling purchased components into finished air-conditioners was treated as "manufacture" under Central Excise law, and the factual finding that the goods were produced without the required licence was upheld because it was supported by record and not shown to be perverse. Duty on the end product, however, had to be recomputed after accounting for excise duty already paid on the compressors used in the air-conditioners. Penalty and confiscatory consequences under Rule 173Q were also sustained, as the authorities' finding on intention to evade duty was treated as a factual one and no basis for writ interference was established. Case-Laws Central Excise Tue, 30 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42132