1988 (11) TMI 221 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a stay application where the question was whether body building on a duty paid chassis falls under CET Heading 87.07. The Tribunal found a strong prima facie case in favor of the appellants based on a similar judgment by the Punjab and Haryana High Court. The Tribunal dispensed with the pre-deposit of penalty and duty and ordered the Revenue not to recover the amounts during the appeal. The stay petition was disposed of accordingly. (Citation: 1988 (11) TMI 221 - CEGAT, New Delhi)