2004 (6) TMI 187

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.... Member (T)]. - Heard the DR & considered the written submission it is found : (a)     On 15-2-94 the appellants are said to have received 6 transformers originally cleared in July 91 to September 91. The receipt was without accompanying duty payment documents introduction under Rule 173H was given. The transformers were repaired & removed after filing an intimation on 19-11....

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....s not challenged. No material exists in the finding that new transformers. Therefore when the admitted position is that transformers were removed after repairs only & not manufactured, levy under Section 3 of the Central Excise Act, 1944 is not attracted & duty demands cannot be sustained. The same are to be set aside. (d)     Penalty of Rs. 5,000/- has been imposed under Ru....