Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2001 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (8) TMI 760 - CEGAT,MUMBAIExtract: .......9 of the Commissioner of Central Excise, Mumbai, itself permits registered dealers to decoil and cut the coils into sheets. From both these documents it is clear that the department did not consider either of these processes to be manufacture. 4. emsp In this situation, we deem it proper to waive deposit of duty and penalty and stay their recovery.
|