2004 (9) TMI 478 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the application for waiver of pre-deposit of duty of Rs. 9,32,690/- on capping cement. The waiver was granted due to a legal issue where an officer of lower rank filed an appeal against an order of a higher-ranked officer, which is contrary to the legal position. Pre-deposit was waived, and recovery stayed pending the appeal.