1997 (11) TMI 168

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..... M/s. Suresh Textiles was the merchant manufacturer getting the processing done from M/s. Siddeshwar Textiles Mills. The merchant manufacturer had filed a declaration in terms of Notification No. 305/77 whereby they had agreed to give such details as were required to determine the assessable value. A show cause notice was issued on 1-5-1989 to both the parties demanding differential duty of Rs. .....

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..... ob workers namely the processor is the manufacturer in terms of the Section 2(f) of the Central Excises and Salt Act, 1944 and not the merchant manufacturer. Therefore no proceedings in which duty has been confirmed from the merchant manufacturer can sustain. We, therefore, allow this appeal, set aside the impugned order and direct appropriate relief if any. - - TaxTMI - TMITax - Central Excis .....

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