2000 (8) TMI 399 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, waiving the pre-deposit of Rs. 39,53,730/- confirmed as Additional Excise duty on "man-made fabrics laminated." The liability for Additional Excise duty was found to be on the manufacturers of the fabrics, not the appellants who were manufacturers of automobile seats. The declaration made by the appellants did not extend to the responsibility of paying Additional Excise duty. The tribunal dispensed with the pre-deposit of duty and penalty, staying recovery pending the appeal.