https://www.taxtmi.com/caselaws?id=364215 The Tribunal upheld the decision that repacking and relabeling spare parts by the appellant constituted manufacture under the Central Excise Act. The goods fell under specific entries of the Central Excise Tariff Act, making them liable for duty. The appellant's failure to declare this activity as manufacture led to a longer demand period and penalty under section 11AC. The Tribunal dismissed the appeal, holding the appellant liable for duty payment and upholding the penalty. en-us Thu, 28 Jun 2018 00:00:00 +0530 Wed, 25 Jul 2018 07:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364215 The Tribunal upheld the decision that repacking and relabeling spare parts by the appellant constituted manufacture under the Central Excise Act. The goods fell under specific entries of the Central Excise Tariff Act, making them liable for duty. The appellant's failure to declare this activity as manufacture led to a longer demand period and penalty under section 11AC. The Tribunal dismissed the appeal, holding the appellant liable for duty payment and upholding the penalty. Case-Laws Central Excise Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364215