2004 (1) TMI 449 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard the case where the Applicants sought waiver of pre-deposit of duty and penalty. The Applicants had already paid Rs. 10 lakhs. The Tribunal found a strong case in favor of the Applicants as the fabric manufactured had been exported, so pre-deposit of duty and penalty was waived for hearing of the appeals.