2002 (7) TMI 503 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai granted waiver of pre-deposit of duty of Rs. 90,40,034 confirmed on aprons and cots. The duty demands raised under Heading 40.16 were considered bad in law as there was no proposal for demand under Heading 84.48. The Tribunal held that recovery of duty under a different heading from that proposed in the show cause notice is not permissible. Waiver of pre-deposit was granted and recovery of duty was stayed pending the appeal.