2014 (6) TMI 788

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....d:- 13-5-2013<br>E/86557/2013-Mum - Stay Order No. S/699/2013-WZB/C-II(EB)<br>Central Excise<br>Shri S.S. Kang, Vice-President and P.K. Jain, Member (T) Ms. Anjali Hirawat, Advocate, for the Appellan....

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.... to them electrolyte and charging the battery of the two-wheelers. The demand is confirmed on the ground that this activity amounts to manufacture. We find that as applicant being dealers only chargin....