2001 (6) TMI 593 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai granted proforma waiver of duties and penalties in a case involving manufacturing of boilers under Notification 205/88-C.E. The Tribunal found that conveyors and control panels used in the manufacturing process were covered under the notification, overturning lower orders. The appeals were allowed with consequential relief.