2001 (8) TMI 760 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai involved a request for waiver of deposit of duty and penalty amounting to Rs. 1.87 crores and Rs. 1.89 crores, respectively. The case revolved around the process of slitting steel coils into narrower coils or cutting them into sheets, with the tribunal finding a strong prima facie case in favor of the applicant. The tribunal noted that previous documents and recommendations did not consider these processes as manufacturing activities, leading to the decision to waive the deposit of duty and penalty and stay their recovery.