https://www.taxtmi.com/caselaws?id=88399 The Tribunal granted the Stay Application, waiving and staying the recovery of disputed duty and penalty amounts until the appeal hearing. The appellant successfully argued that the repacking of detergent powder did not amount to manufacture at the material time, distinguishing it from previous cases cited by the Departmental Representative. The Tribunal found that the repacking activity, which occurred after duty payment at the factory, did not enhance the value of goods significantly, leading to the decision in favor of the appellant. en-us Tue, 07 Apr 1998 00:00:00 +0530 Sat, 17 Sep 2011 15:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88399 The Tribunal granted the Stay Application, waiving and staying the recovery of disputed duty and penalty amounts until the appeal hearing. The appellant successfully argued that the repacking of detergent powder did not amount to manufacture at the material time, distinguishing it from previous cases cited by the Departmental Representative. The Tribunal found that the repacking activity, which occurred after duty payment at the factory, did not enhance the value of goods significantly, leading to the decision in favor of the appellant. Case-Laws Central Excise Tue, 07 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88399