2024 (11) TMI 878 - SCH - Central Excise

Process amounting to manufacture or not - re-packing of various excisable goods (herbal and cosmetic products), affixing the brand names owned by them in their premises - Illegality of duty liability under Section 4 of the Excise Act - it was held by CESTAT that ' demand confirmed even under Section 4 of Central excise Act, 1944 set aside' - HELD THAT - After having heard the learned counsel appearing for the appellant and after perusing the findings recorded by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, no error is found therein. The appeal is accordingly dismissed.

Summary

The Supreme Court dismissed the appeal after finding no error in the findings recorded by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. Delay was condoned. Appellant represented by Mr. Raghavendra P Shankar and others, Respondent represented by Mr. V.Lakshmikumaran and others.