https://www.taxtmi.com/caselaws?id=340104 Prior departmental knowledge was not proved on the record, so the limitation plea failed. Repacking bulk Saraswati brand camphor into smaller packs and repackaging or relabelling it was treated as manufacture under the relevant chapter note, making the goods duty-liable. Separate penalty under Rule 173Q was also sustained alongside penalty under Section 11AC because the two penalties arose from distinct defaults: one for duty short-payment on clandestine clearances and the other for confiscated goods and the duty attributable to them. The challenge to the revised demand and penalties was therefore rejected in full. en-us Mon, 27 Feb 2017 00:00:00 +0530 Fri, 24 Mar 2017 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340104 Prior departmental knowledge was not proved on the record, so the limitation plea failed. Repacking bulk Saraswati brand camphor into smaller packs and repackaging or relabelling it was treated as manufacture under the relevant chapter note, making the goods duty-liable. Separate penalty under Rule 173Q was also sustained alongside penalty under Section 11AC because the two penalties arose from distinct defaults: one for duty short-payment on clandestine clearances and the other for confiscated goods and the duty attributable to them. The challenge to the revised demand and penalties was therefore rejected in full. Case-Laws Central Excise Mon, 27 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340104