https://www.taxtmi.com/caselaws?id=396218 The Tribunal held that affixing holograms on CFLs in the warehouse did not amount to "manufacture" under the Central Excise Act, 1944. The Commissioner dropped all proceedings against the appellant, including those related to the Kolkata warehouse, concluding that the activity did not constitute manufacture. The Tribunal further ruled that the confiscation of goods valued at Rs. 81,17,157 was unjustified, as the main appeal had been allowed in favor of the appellant. The Tribunal allowed the appeal and provided consequential relief, emphasizing the importance of determining activities as "manufacture" under the Act. en-us Thu, 06 Feb 2020 00:00:00 +0530 Sat, 06 Feb 2021 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396218 The Tribunal held that affixing holograms on CFLs in the warehouse did not amount to "manufacture" under the Central Excise Act, 1944. The Commissioner dropped all proceedings against the appellant, including those related to the Kolkata warehouse, concluding that the activity did not constitute manufacture. The Tribunal further ruled that the confiscation of goods valued at Rs. 81,17,157 was unjustified, as the main appeal had been allowed in favor of the appellant. The Tribunal allowed the appeal and provided consequential relief, emphasizing the importance of determining activities as "manufacture" under the Act. Case-Laws Central Excise Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396218