https://www.taxtmi.com/caselaws?id=126368 The Tribunal granted a stay application contesting the waiver of pre-deposit amounts under the Central Excise Act, 1944, totaling Rs. 40,021. The dispute centered on the classification of "ducts" made from Aluminium sheets under Chapter No. 7604.21 in the CET, 1985. It was determined that the use of GI or Aluminium sheets in duct fabrication did not constitute manufacturing for duty imposition. Relying on precedent and factual distinctions, the Tribunal favored the appellant's argument, granting a prima facie case for the waiver of pre-deposit amounts and staying the recovery pending appeal disposal. en-us Thu, 07 May 2009 00:00:00 +0530 Tue, 06 Nov 2012 09:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126368 The Tribunal granted a stay application contesting the waiver of pre-deposit amounts under the Central Excise Act, 1944, totaling Rs. 40,021. The dispute centered on the classification of "ducts" made from Aluminium sheets under Chapter No. 7604.21 in the CET, 1985. It was determined that the use of GI or Aluminium sheets in duct fabrication did not constitute manufacturing for duty imposition. Relying on precedent and factual distinctions, the Tribunal favored the appellant's argument, granting a prima facie case for the waiver of pre-deposit amounts and staying the recovery pending appeal disposal. Case-Laws Central Excise Thu, 07 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126368