https://www.taxtmi.com/caselaws?id=444650 The Tribunal ruled that the activities of repacking and relabelling spare parts did not constitute 'manufacture' for the period January 2008 to February 2010, thus not attracting excise duty. However, for March 2010 to March 2011, these activities were considered 'deemed manufacture' under amended provisions. The extended period of limitation for duty demand was deemed inapplicable, restricting the demand to the normal limitation period. All penalties imposed on the appellants were set aside. The appeal was partly allowed, adjusting the duty demand and removing penalties. en-us Fri, 13 Oct 2023 00:00:00 +0530 Thu, 19 Oct 2023 20:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444650 The Tribunal ruled that the activities of repacking and relabelling spare parts did not constitute 'manufacture' for the period January 2008 to February 2010, thus not attracting excise duty. However, for March 2010 to March 2011, these activities were considered 'deemed manufacture' under amended provisions. The extended period of limitation for duty demand was deemed inapplicable, restricting the demand to the normal limitation period. All penalties imposed on the appellants were set aside. The appeal was partly allowed, adjusting the duty demand and removing penalties. Case-Laws Central Excise Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444650