2002 (10) TMI 436 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi granted full waiver of pre-deposit and stay of recovery in a case involving duty of Rs. 52,72,520/- and penalty. The duty was on waste and scrap cleared by the party, with a finding that not all waste and scrap are excisable goods. The Tribunal found a strong prima facie case for the applicants on merits and limitation, scheduling a regular hearing for 27-11-2002.