https://www.taxtmi.com/caselaws?id=98454 The Tribunal upheld the impugned order, rejecting the appeal by the appellants. It was determined that the appellants were engaged in repairing old and defective electric fans, not manufacturing new ones. The Revenue's allegations of clandestine removal of goods without duty payment were not substantiated due to lack of evidence and previous Tribunal decisions supporting the appellants' position. The impugned order was upheld based on the consistent findings in favor of the appellants and the absence of concrete proof of clandestine activities. en-us Thu, 15 Feb 2001 00:00:00 +0530 Fri, 20 Jan 2012 16:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98454 The Tribunal upheld the impugned order, rejecting the appeal by the appellants. It was determined that the appellants were engaged in repairing old and defective electric fans, not manufacturing new ones. The Revenue's allegations of clandestine removal of goods without duty payment were not substantiated due to lack of evidence and previous Tribunal decisions supporting the appellants' position. The impugned order was upheld based on the consistent findings in favor of the appellants and the absence of concrete proof of clandestine activities. Case-Laws Central Excise Thu, 15 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98454