2004 (4) TMI 468 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellants, who are manufacturers of paper and paper boards. A demand of duty of about Rs. 9.50 lakhs for March 2000 was contested based on the interpretation of Notification No. 6/2000-C.E. The appellants argued that the clearances of newsprint should not be included in the computation of the first clearance of 210 MTs for duty assessment, citing a Board's circular. The tribunal allowed waiver of pre-deposit and stay of recovery in favor of the appellants.