2002 (5) TMI 605 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant regarding the classification of iron and steel sheets with reduced width. The decision was based on the precedent set by the Apex Court in the case of L.M.L. Ltd. v. Collector of Central Excise, Kanpur [1997 (94) E.L.T. 273 (S.C.)]. The Tribunal allowed the waiver of pre-deposit and stayed the recovery, noting that the appellant's case aligns with the Apex Court decision.