https://www.taxtmi.com/caselaws?id=99187 Repair and reconditioning of defective electric fans, involving dismantling, replacement of parts, rewinding and refitting, did not amount to manufacture because no new article came into existence; the duty demand on the repaired fans was therefore set aside. Fans found in excess of the recorded R.G. 1 balance were liable to confiscation because the explanation of prior removal from the finishing room was unsupported by the records, so confiscation was upheld. Personal penalties on the Managing Director and General Manager were unsustainable in the absence of a specific attributed act of evasion, while the company's penalty was reduced. en-us Mon, 04 Sep 2000 00:00:00 +0530 Wed, 25 Jan 2012 15:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99187 Repair and reconditioning of defective electric fans, involving dismantling, replacement of parts, rewinding and refitting, did not amount to manufacture because no new article came into existence; the duty demand on the repaired fans was therefore set aside. Fans found in excess of the recorded R.G. 1 balance were liable to confiscation because the explanation of prior removal from the finishing room was unsupported by the records, so confiscation was upheld. Personal penalties on the Managing Director and General Manager were unsustainable in the absence of a specific attributed act of evasion, while the company's penalty was reduced. Case-Laws Central Excise Mon, 04 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99187