https://www.taxtmi.com/caselaws?id=236626 Returned pan masala that was re-mixed and re-cleared after duty payment was treated consistently with the assessee's own earlier case, where mixing of returned bags was held not to amount to manufacture and no further duty was payable on the re-packed goods under the relevant Central Excise rules. Because that issue had already been decided in favour of the assessee and affirmed by the High Court, there was no surviving basis for the Revenue's challenge to the refund of duty on the re-cleared goods. The Revenue's appeal was rejected. en-us Thu, 02 May 2013 00:00:00 +0530 Tue, 03 Sep 2013 12:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236626 Returned pan masala that was re-mixed and re-cleared after duty payment was treated consistently with the assessee's own earlier case, where mixing of returned bags was held not to amount to manufacture and no further duty was payable on the re-packed goods under the relevant Central Excise rules. Because that issue had already been decided in favour of the assessee and affirmed by the High Court, there was no surviving basis for the Revenue's challenge to the refund of duty on the re-cleared goods. The Revenue's appeal was rejected. Case-Laws Central Excise Thu, 02 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236626