1998 (7) TMI 279 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi granted waiver of pro-deposit of Central Excise duty and penalty to the applicants in the case of formulation of pesticides. The Tribunal found that the processing did not constitute 'manufacture' as per Section 2(f) of the Central Excise Act, based on the decision in the case of CCE v. Markfed Agro Chemicals. The Revenue's argument that the old tariff does not apply was not convincing, and no evidence was presented to show that the new tariff treats the activity as manufacture. Therefore, the applicants were granted waiver of pre-deposit and stay of recovery during the appeals.