https://www.taxtmi.com/caselaws?id=117858 The Tribunal allowed the appeals filed by the appellants, setting aside the impugned order. The decision was based on legal flaws in the Show Cause Notice issuance, lack of conclusive evidence linking the appellants to manufacturing, and the non-applicability of Central Excise duty on repairing activities. The relief granted to the appellants was consequential to the dismissal of duty demand and penalty imposition. en-us Fri, 27 May 2005 00:00:00 +0530 Wed, 27 Jun 2012 10:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117858 The Tribunal allowed the appeals filed by the appellants, setting aside the impugned order. The decision was based on legal flaws in the Show Cause Notice issuance, lack of conclusive evidence linking the appellants to manufacturing, and the non-applicability of Central Excise duty on repairing activities. The relief granted to the appellants was consequential to the dismissal of duty demand and penalty imposition. Case-Laws Central Excise Fri, 27 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117858