2002 (12) TMI 535 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai involved a waiver request for a duty amount of Rs. 2.6 lakhs due to a dispute over repair vs. manufacture of spinnerattes. The appellant's case was considered covered by a High Court observation that melting for repair does not constitute manufacturing. The waiver was granted, and the appeal will proceed for hearing.