https://www.taxtmi.com/caselaws?id=381476 The Tribunal ruled in favor of the appellant, setting aside the order-in-appeal. It concluded that the activities of packing, re-packing, labeling, and pasting retail sale prices on ball bearings did not constitute manufacture under excise law. Additionally, the Tribunal determined that ball bearings were not parts of automobiles for MRP-based assessment under Sec. 4A of the Central Excise Act, 1944, due to insufficient evidence from the Department. Consequently, the appeals were allowed, and the demands for excise duty, interest, and penalties were dismissed. en-us Mon, 26 Nov 2018 00:00:00 +0530 Mon, 11 Nov 2024 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381476 The Tribunal ruled in favor of the appellant, setting aside the order-in-appeal. It concluded that the activities of packing, re-packing, labeling, and pasting retail sale prices on ball bearings did not constitute manufacture under excise law. Additionally, the Tribunal determined that ball bearings were not parts of automobiles for MRP-based assessment under Sec. 4A of the Central Excise Act, 1944, due to insufficient evidence from the Department. Consequently, the appeals were allowed, and the demands for excise duty, interest, and penalties were dismissed. Case-Laws Central Excise Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381476