https://www.taxtmi.com/caselaws?id=211518 The Tribunal dismissed the Revenue's appeals and granted relief to the assessee, holding that affixing bar codes on goods did not amount to manufacturing under Section 2(f)(iii) of the Central Excise Act. The Tribunal emphasized that such activity did not render the products marketable and aligned with the precedent set in Rafique Mallick's case. As a result, the bank guarantees held by the assessee were released, highlighting the importance of adherence to legal precedents in swift justice delivery. en-us Thu, 28 Jul 2011 00:00:00 +0530 Thu, 01 Mar 2012 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211518 The Tribunal dismissed the Revenue's appeals and granted relief to the assessee, holding that affixing bar codes on goods did not amount to manufacturing under Section 2(f)(iii) of the Central Excise Act. The Tribunal emphasized that such activity did not render the products marketable and aligned with the precedent set in Rafique Mallick's case. As a result, the bank guarantees held by the assessee were released, highlighting the importance of adherence to legal precedents in swift justice delivery. Case-Laws Central Excise Thu, 28 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211518