https://www.taxtmi.com/caselaws?id=198871 The Commissioner allowed the appeals filed by M/s. Jonas Petro Products (P) Limited and the director of the company, quashing the Orders-in-Original and providing consequential relief in both cases. The conversion of waste oil into reclaimed fuel oil was held not to amount to manufacture under Section 2(f) of the Central Excise Act, 1994. The penalty imposed on the director of the company under Rule 26(1) was deemed unjustified as there was no evidence of personal offense committed. en-us Thu, 19 Jan 2017 00:00:00 +0530 Sun, 11 Feb 2018 20:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198871 The Commissioner allowed the appeals filed by M/s. Jonas Petro Products (P) Limited and the director of the company, quashing the Orders-in-Original and providing consequential relief in both cases. The conversion of waste oil into reclaimed fuel oil was held not to amount to manufacture under Section 2(f) of the Central Excise Act, 1994. The penalty imposed on the director of the company under Rule 26(1) was deemed unjustified as there was no evidence of personal offense committed. Case-Laws Central Excise Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198871