https://www.taxtmi.com/caselaws?id=357281 The Tribunal allowed the early hearing application for an appeal involving duty above Rs. 1 crore. The main issue was whether blending duty paid branded motor spirit with multifunction additives constituted "manufacture" under the Central Excise Act. Relying on precedent, the Tribunal held that such blending did not amount to manufacture, as it did not fundamentally alter the nature of the product. Following the decision in a previous case, the Tribunal set aside the impugned order and allowed the appeal in favor of the appellant on 09/02/2018. en-us Fri, 09 Feb 2018 00:00:00 +0530 Wed, 21 Mar 2018 08:31:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357281 The Tribunal allowed the early hearing application for an appeal involving duty above Rs. 1 crore. The main issue was whether blending duty paid branded motor spirit with multifunction additives constituted "manufacture" under the Central Excise Act. Relying on precedent, the Tribunal held that such blending did not amount to manufacture, as it did not fundamentally alter the nature of the product. Following the decision in a previous case, the Tribunal set aside the impugned order and allowed the appeal in favor of the appellant on 09/02/2018. Case-Laws Central Excise Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357281