2004 (6) TMI 410 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai considered an application for waiver of pre-deposit of Rs. 1,47,294 arising from a duty payment requirement on insecticides, fungicides, pesticides brought back into the factory for repacking. The Tribunal found that the prescribed procedure under Rule 173H had been followed by the applicants, leading to a prima facie case for waiver. As a result, the tribunal waived the pre-deposit of duty and stayed the recovery pending the appeal.