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2004 (6) TMI 387 - AT - Central Excise
The Appellate Tribunal CESTAT, New Delhi, in the case of converting diesel buses to CNG, found merit in the appellant's contention that no manufacturing process is involved as the engine remains the same. The condition for pre-deposit was waived, and recovery of the duty demand was stayed. Postponed for regular hearing on 9-9-2004.
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