https://www.taxtmi.com/caselaws?id=54794 Manufacture of furniture at another person's site was treated as manufacture of excisable goods attracting central excise duty. Where duty was embedded in the sale price and no separate prices were available, assessable value had to be worked out on a cum-duty basis and duty recomputed accordingly. The purchaser's penalty under Rule 209A could not be sustained in the form imposed, and its deposit could not be appropriated towards the manufacturer's liabilities without fresh recomputation. Interest under Section 11AB was not leviable for any period before that provision came into force. The order was therefore set aside and the matter remanded for fresh determination. en-us Tue, 13 Sep 2005 00:00:00 +0530 Thu, 25 Apr 2024 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54794 Manufacture of furniture at another person's site was treated as manufacture of excisable goods attracting central excise duty. Where duty was embedded in the sale price and no separate prices were available, assessable value had to be worked out on a cum-duty basis and duty recomputed accordingly. The purchaser's penalty under Rule 209A could not be sustained in the form imposed, and its deposit could not be appropriated towards the manufacturer's liabilities without fresh recomputation. Interest under Section 11AB was not leviable for any period before that provision came into force. The order was therefore set aside and the matter remanded for fresh determination. Case-Laws Central Excise Tue, 13 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54794