Appellate Tribunal allows appeal, extends stay period, and rules repacking lubricating oil not manufacturing.

The Appellate Tribunal CESTAT, Chennai extended the stay period for the appellant and allowed the appeals, settling the issue that repacking lubricating oil into smaller packs does not amount to manufacture before a certain date. The demand was set aside, and the appeals were allowed.

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The Appellate Tribunal CESTAT, Chennai extended the stay period for the appellant and allowed the appeals, settling the issue that repacking lubricating oil into smaller packs does not amount to manufacture before a certain date. The demand was set aside, and the appeals were allowed.

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