1999 (8) TMI 161 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case where an appellant, a manufacturer of Axle Beam Assembly, was alleged to have evaded duty by not including the value of Axle Beam Bushes supplied free of cost by Punjab Tractors Ltd. The Tribunal found no reason to direct the appellant to deposit the duty amount as a pre-condition for entertaining the appeal, staying the recovery until the final disposal of the appeal.