2004 (2) TMI 622 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard an appeal where the Commissioner (Appeals) dismissed the appeal for non-compliance with pre-deposit direction but also on merits. The Tribunal found an arguable case in favor of the appellant regarding the pricing of goods sold to distributors and an industrial buyer. Exemption from pre-deposit was granted, and the demand collection was stayed pending further hearing on 13-4-04.