2003 (7) TMI 464 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of duty and penalty to the applicants as they had a strong case regarding wastage shown in the Exim Policy. The demand was confirmed due to excess wastage shown, but since the applicants availed the benefit of Notification 17/2001-Cus. without any waste percentage condition, the pre-deposit was waived. Adjourned for further arguments to 18-9-2003.