2000 (4) TMI 365 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed three applications for waiver of pre-deposit of duty and penalty. The Commissioner of Central Excise held that printing and slitting on cork tipping based paper amounts to manufacture, but the Tribunal disagreed based on previous decisions. The stay applications were allowed unconditionally. The appeals were directed to be listed for hearing.