2002 (1) TMI 909 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai demanded duty of Rs. 4,33,78,244/- and penalty of Rs. 4.19 crores to be deposited. The case involved labeling of goods, which was deemed as manufacture by the department. The applicant argued that labeling alone does not amount to manufacture, citing a previous Tribunal decision. The Tribunal waived deposit of duty and penalty, staying their recovery, but listed the appeal for an expedited hearing on 6th March, 2002.