https://www.taxtmi.com/caselaws?id=338231 The Tribunal held that the process employed by the assessee did not amount to "manufacture" under Note 10 of Chapter 28 of the Central Excise Tariff Act, 1985. The Tribunal's decision was based on the interpretation that transferring gases from bulk containers to smaller cylinders did not constitute repacking from bulk to retail packs. As a result, the extended period of limitation under the proviso to Section 11A of the Central Excises and Salt Act, 1944 was not addressed, and the issue of sales/transfers to related persons was not examined. The appeals were dismissed, upholding the Tribunal's ruling. en-us Thu, 12 Jan 2017 00:00:00 +0530 Mon, 03 Apr 2017 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338231 The Tribunal held that the process employed by the assessee did not amount to "manufacture" under Note 10 of Chapter 28 of the Central Excise Tariff Act, 1985. The Tribunal's decision was based on the interpretation that transferring gases from bulk containers to smaller cylinders did not constitute repacking from bulk to retail packs. As a result, the extended period of limitation under the proviso to Section 11A of the Central Excises and Salt Act, 1944 was not addressed, and the issue of sales/transfers to related persons was not examined. The appeals were dismissed, upholding the Tribunal's ruling. Case-Laws Central Excise Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338231