Duty demand not sustained as evidence reveals that appellant is an independent manufacturer

Star Boxes India (P) Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that differential duty demand unsustainable as invoices for purchase of raw materials and invoices for clearances of finished products indicate that the appellant is an independent manufacturer. Facts- The appellants are engaged in manufacture of carton boxes falling under Chapter 48 of CETA, 1985. Based on the intelligence that the appellant was not adopting the correct assessable value in respect of their clearances made to M/s.Mira Textiles and Industries (I) Ltd., documents and record...