https://www.taxtmi.com/caselaws?id=190801 The Tribunal majority ruled in favor of the appellants, holding that Section 4A of the Central Excise Act was not applicable to the bulk clearances of lubricating oils as they were not subject to the Weights and Measures Act for MRP. It was determined that re-packing did not constitute manufacture during the disputed period. Additionally, the show cause notice and subsequent orders were deemed invalid as they incorrectly applied Section 4A. As a result, the appeal was allowed in favor of the appellants. en-us Mon, 17 Jun 2002 00:00:00 +0530 Tue, 28 Feb 2017 12:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190801 The Tribunal majority ruled in favor of the appellants, holding that Section 4A of the Central Excise Act was not applicable to the bulk clearances of lubricating oils as they were not subject to the Weights and Measures Act for MRP. It was determined that re-packing did not constitute manufacture during the disputed period. Additionally, the show cause notice and subsequent orders were deemed invalid as they incorrectly applied Section 4A. As a result, the appeal was allowed in favor of the appellants. Case-Laws Central Excise Mon, 17 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190801