2004 (12) TMI 516 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal filed by the Revenue against the order-in-appeal. The Commissioner (Appeals) found no evidence that the respondents manufactured goods from imported parts. Revenue claimed the goods were made from imported parts, but failed to provide evidence. The Tribunal found no merit in the appeal as there was no evidence of manufacturing presented.