1993 (10) TMI 190 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bombay considered a stay application regarding a penalty of Rs. 2.00 lacs and confiscation of plant and machinery. The issue involved a Modvat declaration for motor vehicles, with a classification change to 8702. Despite an omission in the declaration, the Tribunal found no mala fides and granted stay, waiver of penalty, and directed non-interference with manufacturing process until appeal disposal in January 1994.