I've watched each episode a few hundred times at least. But I still laugh heartily including many in Gourmet Night. I think my favorite scene in that is where after destroying the first duck, Basil sends Polly and Manuel to entertain the Halls and Twitchens. Manuel comes in playing his guitar though he's not very good. Then Polly sings "I'm just a girl who can't say no" in a voice that is truly awful. The four dinner guests, upper class English blueboods, are not amused by this entertainment. When Polly finishes her horribly off tune singing, the whole room is in silence. Manuel though suddenly screams and starts applauding Polly and in doing so, he screams in right in Mrs. Twitchen's ear.
That whole episode is funny but just that sequence, interspersed with Basil attacking his own car, is still gut busting.

ArkEng- Zero re-shoots! FT was rehearsed and then filmed in one fell swoop like a stage play. That and Cleese/Booth's month-long writing process (for each episode) is the reason why it is so wonderful. It is also why there are only 12 of them.

Manuel clears throat: 'I-Know-Nathing'

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In The Psychiatrist, when Sybil catches Basil hiding in the wardrobe in the beautiful Australian girls room, she says to Basil Do you really imagine even in your wildest dreams that a girl like this could possibly be interested in an aging, brilliantined stick insect like you?
Now THATS a great line!
I wonder how many times they had to reshoot some of these scenes before they could do them without laughing.

What sort of food you thinking of fruit or?

When Basil sees the Major with a shotgun and tells him there are no Germans staying in the Hotel that week
He was doing very well last night! Maybe someone around here gave him lessons!

also - when they were out of waldorfs

The wine is corked.

There are so so many, but yes the ratatouille is probably my favorite. It was a beautiful punchline with the world's first ever triple-pun at the climax of building confusion. Utter genius.

all of them!
and regarding the scene you're mentioning, mine is earlier in the same episode, when Manuel enters the shed, gets down, and calls "Basil!"
Basil: do you want to see how my wife makes a toast? (takes a toast, blows air on each side)
Hotel Guest: i want to speak to the manager
Manuel: he's Fawlty
Hotel Guest: faulty? what's wrong with him?
frankly, i don't know why someone would watch every Fawlty Towers episode only 10 times none of the scenes in none of the episodes ever gets any old. the entire series is a work of genius, and played by geniuses of comedy acting.
(forgive me likely inconsistencies in exact quoting, i'm pulling the lines out of my mind, and i watched the series the last time about 5 years ago)

"On those trays!"

The entire episode "Communication Problems" kills me! I laughed so hard I cried when Basil stood up and went "Is this a piece of your brain?" And when he was whispering so Mrs. Richards would turn up the volume on her hearing aid. AND when she's talking on the phone, he's pretending to aim at her with a bow and arrow. It's so great! xD

When he knocks the two bricks together, sniffs them and makes a noise as if his brain has been hurt.
and also from that episodewhen he threatens to punch a flower.

A scene/conversation that always gets me is in The Builders, when Basil is on the phone to O'Reilley, and Manuel walks in:
MANUEL: Good morning!
BASIL: I beg your pardon?
MANUEL: Good morning
BASIL: (on the phone) One moment please.
Gets me everytime!

"Well, look at it from the rat's point of viewhow would you like to have Manuel waiting on you for the rest of your life?"
Basil jumping about the kitchen, "Hurrah, hurrah, the cat lives! Long live the cat!"
to Sybil: "You really ought to go on Mastermindnext contestant, Sybil Fawlty from Torquay, best subject, the BLEEDING OBVIOUS!"

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In Communication Problems, where Basil is playing charades and Polly tries to guess the name of the horse - "FLYING TART"!!!!!!!!!!!!!!!!!!
Please don't forge my signature

The scene where Basil tells Manuel that the 3 food trays he has have too much butter on them. "There is too much butter on those trays." "Que?" "There is too much butter ON THOSE TRAYS (pointing at each tray in turn)". "No, no, no, senor, ees not 'on those trays', no ees 'uno dos treis'". Absolute classic!!

kipper and the corpse where polly tells basil mr leeming has been dead for hours and the whole polly/dr/basil scene of 'i thought he meant'
'joy,such joy!' lol excellentlove the whole polly, mis hearing things she is super!!
"I'm not living with you, we just occupy the same cage, that's all!"

When the hotel guests (who already thought there was something strange about Basil) walk in to find Manuel lying on the floor on his stomach with Basil sitting on him holding a skillet.

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When THE GERMANS come to the hotel and he doesn't want to mention the war Nasi Goring, Prawn / Braun makes me cry every time.

Basil (to Manuel): This Basil, this Basil's wife, this smack on head!
All of his abuse of Manuel was so terrible, but so funny!