https://www.taxtmi.com/caselaws?id=43914 In a job-work arrangement, the decisive test for excise liability was whether the processors acted independently on a principal-to-principal basis. The Court found no financial assistance, managerial control, proprietary interest, or supervision by Apex Electricals, and held that raw-material supply, common machinery purchases, identical declarations, uniform labour charges, and similar dealings were insufficient to show dummy units or to make Apex Electricals the real manufacturer. On that basis, the show cause notice, adjudication order, penalty, and prosecution founded on alleged suppression were held unsustainable and were set aside. en-us Fri, 23 Mar 1990 00:00:00 +0530 Thu, 04 Dec 2025 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43914 In a job-work arrangement, the decisive test for excise liability was whether the processors acted independently on a principal-to-principal basis. The Court found no financial assistance, managerial control, proprietary interest, or supervision by Apex Electricals, and held that raw-material supply, common machinery purchases, identical declarations, uniform labour charges, and similar dealings were insufficient to show dummy units or to make Apex Electricals the real manufacturer. On that basis, the show cause notice, adjudication order, penalty, and prosecution founded on alleged suppression were held unsustainable and were set aside. Case-Laws Central Excise Fri, 23 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43914