https://www.taxtmi.com/caselaws?id=117320 Resale of duty-paid rubber seals as replacement parts was treated as trading activity, not manufacture, because the goods had already been cleared by the original manufacturer on payment of duty. On that basis, the proposed levy would have amounted to a second duty demand on the same goods, which was found unsustainable at the prima facie stage. The appellants were therefore regarded as having a strong prima facie case and were granted unconditional waiver of pre-deposit of duty and penalty. en-us Fri, 11 Nov 2005 00:00:00 +0530 Thu, 21 Jun 2012 17:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117320 Resale of duty-paid rubber seals as replacement parts was treated as trading activity, not manufacture, because the goods had already been cleared by the original manufacturer on payment of duty. On that basis, the proposed levy would have amounted to a second duty demand on the same goods, which was found unsustainable at the prima facie stage. The appellants were therefore regarded as having a strong prima facie case and were granted unconditional waiver of pre-deposit of duty and penalty. Case-Laws Central Excise Fri, 11 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117320