2015 (10) TMI 503 - SCH - Central Excise

Demand - Manufacture - Cenvat/Modvat - Packing material - Mandatory penalty and interest - Confiscation of plant and machinery - Valuation - Cum-duty price - Supreme Court dismissed the appeal filed by Revenue finding no error in Tribunal s order 2004 (4) TMI 404 - CESTAT, CHENNAI ; wherein tribunal held that subject activity did not amount ot manufacture - Larger period of limitation is not invokable - Personal penalty is also not imposable.

Summary

The Supreme Court dismissed the appeals as no error was found in the order of the Customs, Excise and Service Tax Appellate Tribunal. Justices A.K. Sikri and Rohinton Fali Nariman delivered the order.