2014 (6) TMI 788

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

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..... g 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 chargi .....

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