https://www.taxtmi.com/caselaws?id=102135 Interim relief in central excise appeals was granted on the basis of a strong prima facie case against treating refrigeration and air-conditioning plants as excisable machines as a whole. The Tribunal relied on its earlier view on the excisability of refrigeration plant and on a Board clarification issued under section 37B of the Central Excise Act, 1944, which indicated that such plants are systems assembled from components. On that reasoning, it waived the requirement of pre-deposit of the entire duty and penalty and stayed recovery during the pendency of the appeals. en-us Fri, 17 May 2002 00:00:00 +0530 Mon, 13 Feb 2012 17:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102135 Interim relief in central excise appeals was granted on the basis of a strong prima facie case against treating refrigeration and air-conditioning plants as excisable machines as a whole. The Tribunal relied on its earlier view on the excisability of refrigeration plant and on a Board clarification issued under section 37B of the Central Excise Act, 1944, which indicated that such plants are systems assembled from components. On that reasoning, it waived the requirement of pre-deposit of the entire duty and penalty and stayed recovery during the pendency of the appeals. Case-Laws Central Excise Fri, 17 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102135