2006 (9) TMI 439 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai waived the pre-deposit of duty and penalty for the appellant as a strong prima facie case was made that the demand arising from deputation charges is not sustainable. The charges for erection and installation were not includible in the assessable value of goods manufactured by the appellant. Recovery of duty and penalty was stayed pending the appeal.