https://www.taxtmi.com/caselaws?id=30365 The Tribunal upheld the lower authorities' decisions to set aside the duty demand and dismiss the proceedings initiated by the Revenue. The Revenue's argument that duty paid goods underwent fresh manufacture upon return for refining was deemed unsubstantiated. The Tribunal rejected the Revenue's new ground introduced before the Commissioner (Appeals), which failed to prove fresh manufacture. As a result, the impugned order was affirmed, and the appeal was rejected, with cross-objections disposed of accordingly. en-us Mon, 28 Jan 2008 00:00:00 +0530 Sat, 23 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30365 The Tribunal upheld the lower authorities' decisions to set aside the duty demand and dismiss the proceedings initiated by the Revenue. The Revenue's argument that duty paid goods underwent fresh manufacture upon return for refining was deemed unsubstantiated. The Tribunal rejected the Revenue's new ground introduced before the Commissioner (Appeals), which failed to prove fresh manufacture. As a result, the impugned order was affirmed, and the appeal was rejected, with cross-objections disposed of accordingly. Case-Laws Central Excise Mon, 28 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30365