https://www.taxtmi.com/caselaws?id=347692 The Tribunal dismissed the Revenue's appeal, confirming the Commissioner (Appeals) order. It held that the respondent's activities did not amount to deemed manufacture, the confiscation and penalties were unjustified, and there was no evidence of direct import at Noida. The respondent was entitled to consequential benefits, and the Tribunal appreciated the assistance provided by the amicus curiae. en-us Mon, 17 Jul 2017 00:00:00 +0530 Tue, 05 Mar 2019 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347692 The Tribunal dismissed the Revenue's appeal, confirming the Commissioner (Appeals) order. It held that the respondent's activities did not amount to deemed manufacture, the confiscation and penalties were unjustified, and there was no evidence of direct import at Noida. The respondent was entitled to consequential benefits, and the Tribunal appreciated the assistance provided by the amicus curiae. Case-Laws Central Excise Mon, 17 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347692