2002 (5) TMI 360 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case where the appellants manufactured certain items and paid duty on them. The authorities disallowed the credit and imposed a penalty, claiming the items were not excisable goods. The Commissioner (Appeals) upheld this decision, stating the items were immovable property and non-excisable goods. However, the Tribunal waived the requirement of pre-deposit of duty and penalty, staying their recovery until the appeal is disposed of. The final disposal of the appeal is scheduled for 23-7-2002.