https://www.taxtmi.com/caselaws?id=375759 The Tribunal held that the appellant's refilling and relabeling activities do not amount to manufacture. The Commissioner's reclassification without basis was deemed impermissible, and the appellant was not required to reverse the credit of CVD. The extended period of limitation did not apply, and no penalty was imposed. The appeals were allowed with consequential relief. en-us Fri, 22 Feb 2019 00:00:00 +0530 Fri, 06 Nov 2020 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375759 The Tribunal held that the appellant's refilling and relabeling activities do not amount to manufacture. The Commissioner's reclassification without basis was deemed impermissible, and the appellant was not required to reverse the credit of CVD. The extended period of limitation did not apply, and no penalty was imposed. The appeals were allowed with consequential relief. Case-Laws Central Excise Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375759