https://www.taxtmi.com/caselaws?id=50150 Duty was not payable on empty drums or containers found in the assessees' hands after the contents had been removed, because the assessees had not manufactured those containers and emptying them did not create any new commodity in their factory. Any duty attributable to the containers had already been discharged at the stage of manufacture and clearance by the original manufacturer, so the inclusion of container cost in the value of the contents did not justify a second levy. As the duty demand itself failed, the connected penalties on the firm and its officers had no independent basis and were unsustainable. en-us Tue, 11 Jul 2000 00:00:00 +0530 Fri, 20 Aug 2010 10:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50150 Duty was not payable on empty drums or containers found in the assessees' hands after the contents had been removed, because the assessees had not manufactured those containers and emptying them did not create any new commodity in their factory. Any duty attributable to the containers had already been discharged at the stage of manufacture and clearance by the original manufacturer, so the inclusion of container cost in the value of the contents did not justify a second levy. As the duty demand itself failed, the connected penalties on the firm and its officers had no independent basis and were unsustainable. Case-Laws Central Excise Tue, 11 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50150