1999 (12) TMI 240

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....r the Respondents. [Order per : J.H. Joglekar, 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 t....

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....cribed under Rule 173H. The belief of the Commissioner in the order 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....

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....eived back are completely dismantled. The defective parts are replaced and the goods 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 wh....