https://www.taxtmi.com/caselaws?id=1465 Duty demand, interest and penalty were held unsustainable where excisable goods were first cleared on payment of central excise duty, later returned by customers, taken back on credit of the original duty, reassembled, and cleared again on payment of duty. The tribunal treated the arrangement as revenue neutral because, if the Department's view that the later activity did not amount to manufacture were accepted, the duty paid on the second clearance would have been refundable. On that basis, the demand was set aside in favour of the assessee. en-us Tue, 13 Mar 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1465 Duty demand, interest and penalty were held unsustainable where excisable goods were first cleared on payment of central excise duty, later returned by customers, taken back on credit of the original duty, reassembled, and cleared again on payment of duty. The tribunal treated the arrangement as revenue neutral because, if the Department's view that the later activity did not amount to manufacture were accepted, the duty paid on the second clearance would have been refundable. On that basis, the demand was set aside in favour of the assessee. Case-Laws Central Excise Tue, 13 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1465