https://www.taxtmi.com/caselaws?id=89275 A strong prima facie case was found for waiver of pre-deposit and stay of recovery because the aerial ropeway system was argued to be immovable property and not excisable goods. The Tribunal noted, prima facie, that the parts and fabricated materials lying at site did not appear to constitute a complete ropeway system so as to attract Rule 2(a) of the Interpretative Rules. It also observed that the cited authority supported the view that merely bringing parts together at site does not necessarily amount to manufacture. Pre-deposit of duty and penalty was dispensed with and recovery stayed pending the appeal. en-us Thu, 11 Jun 1998 00:00:00 +0530 Sat, 24 Sep 2011 15:00:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89275 A strong prima facie case was found for waiver of pre-deposit and stay of recovery because the aerial ropeway system was argued to be immovable property and not excisable goods. The Tribunal noted, prima facie, that the parts and fabricated materials lying at site did not appear to constitute a complete ropeway system so as to attract Rule 2(a) of the Interpretative Rules. It also observed that the cited authority supported the view that merely bringing parts together at site does not necessarily amount to manufacture. Pre-deposit of duty and penalty was dispensed with and recovery stayed pending the appeal. Case-Laws Central Excise Thu, 11 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89275