https://www.taxtmi.com/caselaws?id=51890 The Tribunal found that the company was not the manufacturer of the goods but that the laborers hired by the company were responsible for the manufacturing process. As a result, the duty payment and penalties imposed on the company were set aside, with the Tribunal determining that if duty was payable, it should be demanded from the hired laborers who physically carried out the manufacturing activities independently. The appeals were allowed, and the impugned order was overturned. en-us Thu, 12 Jun 2003 00:00:00 +0530 Wed, 29 Sep 2010 10:50:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51890 The Tribunal found that the company was not the manufacturer of the goods but that the laborers hired by the company were responsible for the manufacturing process. As a result, the duty payment and penalties imposed on the company were set aside, with the Tribunal determining that if duty was payable, it should be demanded from the hired laborers who physically carried out the manufacturing activities independently. The appeals were allowed, and the impugned order was overturned. Case-Laws Central Excise Thu, 12 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51890