2006 (6) TMI 434 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellants regarding the demand of duty on liquid Sodium Silicate. The demand was set aside as the conversion of solid Sodium Silicate to liquid Sodium Silicate did not amount to manufacture. The appellants were granted waiver of pre-deposit and stay of recovery for the duty and penalty amounts.