https://www.taxtmi.com/caselaws?id=331679 The Tribunal upheld duty liability on the main appellant for repacked and labeled imported parts, citing precedent. The extended period for demand invocation was deemed valid due to the appellant's awareness. The appellant was granted cum duty benefit, aligning with legal precedents. Eligibility for CENVAT credit on CVD paid was acknowledged, pending document verification. The penalty on the individual was overturned as no specific role was attributed. The case was remanded for re-quantification considering benefits and credit eligibility. en-us Thu, 25 Aug 2016 00:00:00 +0530 Fri, 17 Feb 2017 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331679 The Tribunal upheld duty liability on the main appellant for repacked and labeled imported parts, citing precedent. The extended period for demand invocation was deemed valid due to the appellant's awareness. The appellant was granted cum duty benefit, aligning with legal precedents. Eligibility for CENVAT credit on CVD paid was acknowledged, pending document verification. The penalty on the individual was overturned as no specific role was attributed. The case was remanded for re-quantification considering benefits and credit eligibility. Case-Laws Central Excise Thu, 25 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331679