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2008 (8) TMI 119 - CESTAT CHENNAIPacking/repacking from bulk pack (‘brake fluid’ and ‘servokool’) to retail packs - Chapter 3 was introduced in the Finance Act, 1997 to treat above activity as ‘manufacture’ - During 1-1-98 to 2-7-98, goods manufactured in terms of the above provision were cleared without payment of duty – held that non-payment of duty is due to ignorance of new liability, so SCN dated 11.1.99 invoking larger period is not justified – penalty not sustainable – matter remanded for requantification of demand
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