1998 (3) TMI 309

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..... ndaram, Member (J)]. This is an application filed under Section 35G(1) of the Central Excise Act, 1944 seeking reference of the following questions of law purported to have arisen out of Tribunal s Final Order No. A/978/97-NB, dated 14-7-1997 in which it was held that no process of manufacture was involved in the repairing/re-conditioning/re-making of damaged transformers brought into the as .....

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..... Tribunal." 2. We have heard Shri Nayyar, who submits that the question whether the process of change of the important parts such as leg coils, etc. in the damaged transformers amounts to manufacture of new transformers is a mixed question of law and fact requiring reference to the jurisdictional High Court. We are not in agreement with this proposition. As we understand, whether a particular pro .....

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