https://www.taxtmi.com/caselaws?id=340009 The Tribunal partly allowed the appeal by setting aside demands and penalties related to repacking activities, ruling that repacking bought-out parts for retail sale does not amount to manufacturing. The appellant admitted and paid a portion of the demand related to Cenvat credit. The penalty under Section 11AC was set aside due to lack of malafide intent, and the Tribunal found no penalty warranted for the alleged assembly of kits. The judgment was pronounced on 27/02/2017. en-us Mon, 27 Feb 2017 00:00:00 +0530 Wed, 22 Mar 2017 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340009 The Tribunal partly allowed the appeal by setting aside demands and penalties related to repacking activities, ruling that repacking bought-out parts for retail sale does not amount to manufacturing. The appellant admitted and paid a portion of the demand related to Cenvat credit. The penalty under Section 11AC was set aside due to lack of malafide intent, and the Tribunal found no penalty warranted for the alleged assembly of kits. The judgment was pronounced on 27/02/2017. Case-Laws Central Excise Mon, 27 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340009