2004 (1) TMI 623 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai waived pre-deposit of duty for the appeal and decided the case. Duty demand on Copper Wire Rods was confirmed by the Deputy Commissioner of Central Excise, but exemption was granted under Notification No. 3/91-C.E. The appeal was allowed as the appellants were covered by the exemption notification. The impugned order was set aside, and the appeal was allowed.