https://www.taxtmi.com/caselaws?id=90710 The Appellate Tribunal CEGAT, Mumbai, in a recent case, decided to waive the deposit of duty, penalty, and redemption fine for the appellant, totaling significant amounts, as it found that the appellant had a strong prima facie case. The Tribunal disagreed with the department's argument that repacking and labeling rendered the goods marketable, emphasizing that marketability should be assessed in a general market context. It also interpreted a deeming provision in Chapter 33, noting the lack of significant value addition in the appellant's activities. The Tribunal's decision favored the appellant, staying the recovery of the financial obligations and directing against enforcing certain restrictions imposed by the jurisdictional Superintendent. en-us Fri, 09 Apr 1999 00:00:00 +0530 Mon, 10 Oct 2011 18:46:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90710 The Appellate Tribunal CEGAT, Mumbai, in a recent case, decided to waive the deposit of duty, penalty, and redemption fine for the appellant, totaling significant amounts, as it found that the appellant had a strong prima facie case. The Tribunal disagreed with the department's argument that repacking and labeling rendered the goods marketable, emphasizing that marketability should be assessed in a general market context. It also interpreted a deeming provision in Chapter 33, noting the lack of significant value addition in the appellant's activities. The Tribunal's decision favored the appellant, staying the recovery of the financial obligations and directing against enforcing certain restrictions imposed by the jurisdictional Superintendent. Case-Laws Central Excise Fri, 09 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90710