2003 (7) TMI 536 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai granted waiver of pre-deposit of duty and penalty in a case involving charges for installation/fabrication of storage vessel for petroleum products. The tribunal found that the goods in dispute, assembled on-site, were not excisable goods as they became immovable property after erection. The decision was supported by a Board's order and previous court judgments. The waiver was granted pending the appeal.