2004 (10) TMI 378 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CESTAT, New Delhi in Appeal No. E/3726/04 clarified that Rule 173H(2)(e) applies to cases involving remaking or repair amounting to manufacture. No stay granted. In Appeal No. E/3607/04, the Revenue's request for penalty enhancement was denied. Stay applications rejected, appeals scheduled for hearing on 10th February 2005.