https://www.taxtmi.com/caselaws?id=50510 The Tribunal allowed the appeals, setting aside the impugned order. The lease agreements were deemed valid commercial transactions, and the findings that RSWML was the manufacturer were rejected. The duty demand based on treating RSWML as the manufacturer was deemed unjustified. Penalties imposed were overturned as there was no evasion of duty, and no fraud or suppression of facts. The Tribunal directed the return of amounts deposited by the appellants during the proceedings. en-us Wed, 04 Apr 2001 00:00:00 +0530 Mon, 23 Aug 2010 11:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50510 The Tribunal allowed the appeals, setting aside the impugned order. The lease agreements were deemed valid commercial transactions, and the findings that RSWML was the manufacturer were rejected. The duty demand based on treating RSWML as the manufacturer was deemed unjustified. Penalties imposed were overturned as there was no evasion of duty, and no fraud or suppression of facts. The Tribunal directed the return of amounts deposited by the appellants during the proceedings. Case-Laws Central Excise Wed, 04 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50510