https://www.taxtmi.com/caselaws?id=54274 Mere repacking of lubricating oil into smaller containers was not deemed manufacture for the relevant period before insertion of the Chapter 27 note with effect from 1 March 2000. The allied valuation objection under Section 4(4)(b)(iii) could not sustain the demand on the facts recorded. The demand was also treated as barred by limitation because the extended period under Rule 9(2) and the proviso to Section 11A(1) was not supported on the record. On these grounds, the demand, penalty and related reliefs were unsustainable. en-us Thu, 12 May 2005 00:00:00 +0530 Tue, 19 Oct 2010 11:39:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54274 Mere repacking of lubricating oil into smaller containers was not deemed manufacture for the relevant period before insertion of the Chapter 27 note with effect from 1 March 2000. The allied valuation objection under Section 4(4)(b)(iii) could not sustain the demand on the facts recorded. The demand was also treated as barred by limitation because the extended period under Rule 9(2) and the proviso to Section 11A(1) was not supported on the record. On these grounds, the demand, penalty and related reliefs were unsustainable. Case-Laws Central Excise Thu, 12 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54274