https://www.taxtmi.com/caselaws?id=753783 The Tribunal set aside the impugned order of confiscation and penalty under Rule 25 of the Central Excise Rules, 2002, finding the Appellant's activity of packing and filling lubricating oil constituted manufacture under the Central Excise Act, 1944. The goods, marked with IOCL ownership, were within the factory premises. The Tribunal ruled the proceedings were based on assumptions, allowing the Appeal and granting consequential relief as per law. Judgment was pronounced on 07.06.2024. en-us Fri, 07 Jun 2024 00:00:00 +0530 Tue, 11 Jun 2024 07:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753783 The Tribunal set aside the impugned order of confiscation and penalty under Rule 25 of the Central Excise Rules, 2002, finding the Appellant's activity of packing and filling lubricating oil constituted manufacture under the Central Excise Act, 1944. The goods, marked with IOCL ownership, were within the factory premises. The Tribunal ruled the proceedings were based on assumptions, allowing the Appeal and granting consequential relief as per law. Judgment was pronounced on 07.06.2024. Case-Laws Central Excise Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753783