2004 (6) TMI 187

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..... e 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 19-11-95. (b) A SCN demanding duty of Rs. 24,300/- was .....

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..... ion 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 Rule 173Q(1)-Boards Telex No. F. No. 212/51/89-CT 6, dated 21-9-90 on Rule 173H introduced provides for "......the board desires that un .....

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