1999 (12) TMI 240

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..... Member (J)]. When this stay application was called out none was present for the applicants. There was no intimation and there were no requests for adjournment. The stay application has been posted regularly from 25-2-1999 onwards. On some occasions, i.e. on 25-2-1999 and on 7-6-1999 there were requests for adjournment. On 12-8-1999 and today there were no requests for adjournment. Initially .....

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..... er was during the course of the repairs entirely new goods had come into existence which goods attracted payment of Central Excise duty. It was his conclusion that a clearance without payment of duty in terms of Rule 173H that had been done by the assessees were with the intent to evade duty. 3. In the appeal memorandum the claim made is that where the parts are found to be defective, such par .....

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..... are re-assembled. It could be said that original identity of the goods is lost. The assessees themselves in their appeal memorandum have said in doing the repairs the colour matching has to be done and, therefore, parts which are not defective may also be changed. In this situation it would be an arguable issue whether the goods are repaired or replaced by fresh goods. 5. In the habitual absen .....

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