2001 (10) TMI 620 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the applicants, waiving the pre-deposit of duty and penalty for crushing Manganese Ore into smaller lumps and powder, stating it does not amount to manufacture. The tribunal found support in Supreme Court decisions and the Departmental Chemist's opinion describing the product as Manganese Ore.