https://www.taxtmi.com/caselaws?id=45567 Excise duty on groundnut oil was attracted on manufacture, and the duty could still be recovered after removal or sale of the goods. The petitioner's own applications and letter described him as the manufacturer and accepted liability, and no material rebutted that admission. The exemption in the relevant appendix applied only to the manufacturer and could not be claimed separately for two mills when the petitioner was found to be the manufacturer. The demand was therefore treated as lawfully raised and upheld against the petitioner as manufacturer. en-us Tue, 16 Feb 1960 00:00:00 +0530 Mon, 12 Jul 2010 15:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45567 Excise duty on groundnut oil was attracted on manufacture, and the duty could still be recovered after removal or sale of the goods. The petitioner's own applications and letter described him as the manufacturer and accepted liability, and no material rebutted that admission. The exemption in the relevant appendix applied only to the manufacturer and could not be claimed separately for two mills when the petitioner was found to be the manufacturer. The demand was therefore treated as lawfully raised and upheld against the petitioner as manufacturer. Case-Laws Central Excise Tue, 16 Feb 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45567