1998 (4) TMI 199 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi involved an application for waiver of pre-deposit and stay of recovery of duty and penalty imposed on LLDPE powder converted from granules. The demand was confirmed due to the process of conversion being considered as manufacturing. The tribunal directed the applicants to deposit Rs. 6 lakh towards duty within 12 weeks for waiver of the balance duty and penalty, with recovery stayed pending the appeal.