1992 (6) TMI 111 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Madras granted waiver of pre-deposit of duty and penalty pending appeal based on a circular clarifying that Diesel Generating Sets assembled at the site would not attract duty. The Board accepted that duty was not required to be collected for Generating Sets treated as immovable property until a certain point. The petitioner's goods were covered by the circular, causing undue hardship if pre-deposit was required.