2004 (6) TMI 187

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (a) On 15-2-94 the appellants are said to have received 6 transformers originally cleared in July 91 to September 91. The receipt was without accompanying duty payment documents introduction under Rule 173H was given. The transformers were repaired removed after filing an intimation on 19-11-95. (b) A SCN demanding duty of Rs. 24,300/- was issued on these transformers so cleared for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... after repairs only not manufactured, levy under Section 3 of the Central Excise Act, 1944 is not attracted duty demands cannot be sustained. The same are to be set aside. (d) Penalty of Rs. 5,000/- has been imposed under Rule 173Q(1)-Boards Telex No. F. No. 212/51/89-CT 6, dated 21-9-90 on Rule 173H introduced provides for "......the board desires that under the amended rule general perm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X