2004 (7) TMI 497 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai found that the Commissioner's conclusion regarding Rule 6(b)(i) was incorrect as there was no Supreme Court decision cited, but a decision from the Madhya Pradesh High Court. The Tribunal granted full waiver of pre-deposit of duty and penalties, and stay of recovery, with the matter to be listed for hearing later.