2004 (7) TMI 501 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the application for waiver of pre-deposit of Rs. 10,196/- and penalty of equal amount. The applicants' activity of cutting and slitting of aluminum sheet coils into strips was deemed not to amount to manufacture. The pre-deposit of duty and penalty was waived, and recovery was stayed until the appeal's disposal. The appeal was scheduled for hearing on 6-10-2004.