1987 (10) TMI 298 - AT - Central Excise

Summary

The case involves M/s. Emkay Glass Works leasing out a part of their factory to Emkay Udyog. The issue is about the liability for duty on goods claimed to be manufactured by Emkay Udyog. The Department alleged that Emkay Udyog was a sham entity created by Emkay Glass Works to avoid duty. However, the Collector (Appeals) found no evidence to prove this claim and dismissed the appeals.