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2004 (10) TMI 378

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....nt / Order / Decisions)<br>Dated:- 15-10-2004<br>E/3607 & 3726/2004-NB(SM) - S/1219-1220/2004-NB(SM)<br>Central Excise<br>Shri C.N.B. Nair, J. [Order]. - Appeal No. E/3726/04 :The appeal raises ....

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....nufacture. Therefore, evidently, 173H covers processes amounting to manufacture also. No stay is justified. Appeal No. E/3607/04 : 2.&emsp;The Revenue seeks enhancement of penalty imposed by ....