https://www.taxtmi.com/caselaws?id=240109 The appellants were found to be manufacturing products under their brand name and clearing them as trading activities. Discrepancies in model numbers between imported and traded goods indicated clandestine manufacturing and clearance under the appellants' brand name. Despite the appellants' argument that affixing their brand name on fully manufactured imported goods did not constitute manufacturing, the court concluded otherwise based on the evidence presented. The appellants were directed to deposit a specific amount as a condition for hearing their appeal, with the pre-deposit of the balance amount of duty and penalty waived during the appeal's pendency. en-us Mon, 09 Sep 2013 00:00:00 +0530 Tue, 26 Nov 2013 08:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240109 The appellants were found to be manufacturing products under their brand name and clearing them as trading activities. Discrepancies in model numbers between imported and traded goods indicated clandestine manufacturing and clearance under the appellants' brand name. Despite the appellants' argument that affixing their brand name on fully manufactured imported goods did not constitute manufacturing, the court concluded otherwise based on the evidence presented. The appellants were directed to deposit a specific amount as a condition for hearing their appeal, with the pre-deposit of the balance amount of duty and penalty waived during the appeal's pendency. Case-Laws Central Excise Mon, 09 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240109