https://www.taxtmi.com/caselaws?id=251744 The Appellate Tribunal CESTAT Mumbai upheld the Order-in-Original confirming a duty demand of Rs. 3,33,01,675 along with penalties and confiscation of goods imposed on a manufacturing company. The tribunal considered whether labeling and packing parts constituted 'manufacture' under the Central Excise Act, 1944, and addressed the excise duty liability on parts procured and traded by the appellant. It also examined the invocation of an extended period of limitation for duty demand and ruled on a 25% pre-deposit requirement for the appellant, with recovery stayed during the appeal process. en-us Mon, 26 May 2014 00:00:00 +0530 Thu, 20 Nov 2014 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251744 The Appellate Tribunal CESTAT Mumbai upheld the Order-in-Original confirming a duty demand of Rs. 3,33,01,675 along with penalties and confiscation of goods imposed on a manufacturing company. The tribunal considered whether labeling and packing parts constituted 'manufacture' under the Central Excise Act, 1944, and addressed the excise duty liability on parts procured and traded by the appellant. It also examined the invocation of an extended period of limitation for duty demand and ruled on a 25% pre-deposit requirement for the appellant, with recovery stayed during the appeal process. Case-Laws Central Excise Mon, 26 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251744