https://www.taxtmi.com/caselaws?id=112229 The Appellate Tribunal CESTAT, Mumbai, waived the pre-deposit requirement on duty and penalty for the appellants, contingent upon them furnishing a Bank Guarantee for specified differential duty amounts. The Tribunal emphasized timely compliance and scheduled a regular hearing. By referencing legal precedents, the Tribunal deemed the advocate's offer of a Bank Guarantee reasonable and fair, ensuring a balanced approach to resolving the issue of whether the marketing activities of imported shirts by the appellants constituted "manufacture" under the Central Excise Tariff. en-us Tue, 20 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 12:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112229 The Appellate Tribunal CESTAT, Mumbai, waived the pre-deposit requirement on duty and penalty for the appellants, contingent upon them furnishing a Bank Guarantee for specified differential duty amounts. The Tribunal emphasized timely compliance and scheduled a regular hearing. By referencing legal precedents, the Tribunal deemed the advocate's offer of a Bank Guarantee reasonable and fair, ensuring a balanced approach to resolving the issue of whether the marketing activities of imported shirts by the appellants constituted "manufacture" under the Central Excise Tariff. Case-Laws Central Excise Tue, 20 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112229