https://www.taxtmi.com/caselaws?id=434214 The Tribunal concluded that the activities undertaken by the job worker did not amount to 'manufacture' under the Central Excise Act, as the repacking process did not constitute repacking from bulk packs to retail packs. Therefore, the classification of the products and the imposition of penalties were not upheld. The Tribunal set aside the Commissioner's order and allowed the appeals, also overturning the penalties imposed under the Central Excise Rules. en-us Mon, 13 Feb 2023 00:00:00 +0530 Mon, 25 Sep 2023 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434214 The Tribunal concluded that the activities undertaken by the job worker did not amount to 'manufacture' under the Central Excise Act, as the repacking process did not constitute repacking from bulk packs to retail packs. Therefore, the classification of the products and the imposition of penalties were not upheld. The Tribunal set aside the Commissioner's order and allowed the appeals, also overturning the penalties imposed under the Central Excise Rules. Case-Laws Central Excise Mon, 13 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434214