2002 (12) TMI 530 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai waived the pre-deposit of duty and penalty for the appellants in a case involving bleaching and dyeing of yarn, citing earlier decisions where such processes were not considered as manufacturing before a relevant amendment. The Tribunal found that the Revenue did not challenge the decision of the Commissioner (Appeals) for the earlier period and agreed with the precedent that bleaching and dyeing did not amount to manufacture before the relevant amendment. The case was scheduled for regular hearing on 16-1-2003.