AFL PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II - Central Excise - CESTAT MUMBAI - Tri - Who is the Manufacturers - Whether as per the terms and conditions of the agreement M/s. Raigad is the manufacturer or the appellants are the manufacturer Held that - There was no supervision over the manufacture - Incense sticks were put in packets and such packets were sold from the premises of the house-hold ladies and they did not go to the factory premises of the assessee - the sale pro................................... Central Excise - Case Laws
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