2002 (2) TMI 619 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore allowed two Stay applications for waiver of duty and penalties imposed on the applicants related to cutting, slitting, and repacking of duty paid jumbo rolls of Tissue paper. The Tribunal considered the issue of whether this activity amounts to manufacture and referred to a previous case where it was held that no new commodity emerges. The Revenue disagreed with the Tribunal's decision and filed an appeal before the Supreme Court, which is pending. The Tribunal found that the appellants have a strong prima facie case and thus allowed the stay applications.