2001 (8) TMI 1198 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai involved waiver of deposit of duty, penalties, and fine for redemption of a confiscated plant by York Refrigeration India Ltd. Duty was demanded under Heading 8418.10 of the tariff. The tribunal waived the deposit and penalties, stating that the denial of exemption based on lack of registration was not sustainable as the notification did not contain any condition.