2002 (8) TMI 702

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T.K. Kar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide the impugned order, the Commissioner of Central Excise has confirmed the demand of duty against the appellants and has imposed the penalty upon them in respect of old and used cylinders which have come to the appellants' factory for re-testing and repairing. The Commissioner has observed that the processes un....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....compressed or liquefied gas". 2. From the above observation of the Commissioner, it is clear that he is not denying that what has come to the appellants' factory was a cylinder and what has left the factory is again a cylinder. As per the appellants, after receipt of the cylinder from the bottling plants, they are examined by visual inspection, valves are opened and degassing is done by fi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the repairing activity cannot amount of manufacture so as to attract levy on the repaired goods once As per the observations made by the Commissioner as extracted in preceding paragraph, it is noted that the Revenue is not disputing the receipt of the old cylinder and the activity being carried out by them on such old cylinder. It is well settled law that no duty can be levied on the repairing ac....