2003 (7) TMI 343 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the applicant for waiver of deposit of duty and penalty. The Tribunal found that the packing of compact discs in jewel boxes did not amount to manufacturing. The applicant also had a strong case on limitation. The appeal was listed for hearing on June 9, 2003, and the department was not to interfere with the applicant's property pending the appeal.