1999 (5) TMI 212 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, CALCUTTA dismissed the Revenue's appeal against the Order of Commissioner (Appeals) allowing refund of Rs. 11,954.25 to the respondents. The Tribunal agreed with the Commissioner (Appeals) that no duty is chargeable on goods cleared in 1969 for repair as the repair does not constitute manufacture, therefore no duty is leviable on them.