https://www.taxtmi.com/caselaws?id=154793 The Tribunal dismissed the Revenue's appeal against duty demand and penalty imposed on the respondent for clearing defective colour picture tubes without payment of duty after repairs. The Tribunal held that repair activity does not amount to manufacture, no duty was payable as no Cenvat credit was taken, and the duty demand was time-barred under Section 11A(1) due to the intimation given for each receipt of goods. Consequently, the order confirming duty demand and penalty was set aside, and the appeal was dismissed. en-us Tue, 08 Sep 2009 00:00:00 +0530 Tue, 27 Aug 2013 14:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154793 The Tribunal dismissed the Revenue's appeal against duty demand and penalty imposed on the respondent for clearing defective colour picture tubes without payment of duty after repairs. The Tribunal held that repair activity does not amount to manufacture, no duty was payable as no Cenvat credit was taken, and the duty demand was time-barred under Section 11A(1) due to the intimation given for each receipt of goods. Consequently, the order confirming duty demand and penalty was set aside, and the appeal was dismissed. Case-Laws Central Excise Tue, 08 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154793