2002 (12) TMI 429 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai waived the pre-deposit of duty and penalties for the importer M/s. Bharat Vijay Iron Factory and other registered dealers based on lack of direct evidence regarding the change in form of input. The Tribunal stayed the recovery of duty and penalties pending the appeals. Both parties can mention the appeal outcomes later.