1997 (12) TMI 255 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case regarding the compression of duty-paid Hydrogen gas into cylinders for transport. The issue was whether this process amounts to manufacture. The Tribunal directed the applicant to deposit Rs. One lakh by a specified date and stay the recovery/deposit of the remaining duty and penalty during the appeal. Failure to comply would result in dismissal of the appeal without further notice.