2002 (8) TMI 702 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata overturned the Commissioner of Central Excise's decision to impose duty and penalty on the appellants for repairing old and used cylinders, stating that repairing activity does not amount to manufacturing. The Tribunal found no justification for the levy of duty and allowed the appeal. The issue of limitation was not discussed as the appeal was allowed on its merits.