1997 (8) TMI 259 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, Mumbai involved a case regarding waiver of pre-deposit of duty and penalty. The dispute revolved around whether the erection of goods at the customer's site constituted manufacturing and should be included in the assessable value. The Tribunal ruled in favor of the appellant, stating that erection at the customer's site is a post-manufacturing activity and not includible in the assessable value. The pre-deposit of duty and penalty amounts was dispensed with, and an early hearing was granted for the appeal scheduled for November 1997.