1998 (6) TMI 216 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi involved a demand of duty on Aerial Ropeway Systems. The applicants argued that the system is immovable property and not subject to excise duty. They also contended that the system in unassembled condition does not attract duty. The Tribunal found a strong prima facie case for waiver, dispensing with the pre-deposit of duty and penalty during the appeal.