Customs, Excise and Gold Tribunal - Delhi
Commissioner Of C. Ex. vs Hfcl (Wireless Div. Unit-Ii) on 14 November, 2006
ORDER
R.K. Abichandani, J. (President)
1. Since the goods were damaged during the process of manufacture, the observation of the Commissioner (Appeals) that no duty can be demanded since it would be payable only on finished goods, appears to be correct warranting no stay of the impugned order. The application is, therefore, rejected.
(Dictated and pronounced in the open Court on 14-11-2006)