2004 (1) TMI 587 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Chennai granted complete waiver of pre-deposit for an appeal regarding duty on Amber Charkha. The appellant had produced a genuine certificate under the Khadi and Village Industries Act, entitling them to benefit under Notification No. 198/87-C.E. The department's view was reiterated by the DR, but the tribunal found the appellant had a strong prima facie case and allowed the stay application, listing the appeal for out-of-turn hearing on 23rd March, 2004.