2004 (12) TMI 507 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi waived the pre-deposit of duty and penalty for M/s. Pinkline Exim Pvt. Ltd. and its Director, Shri Mahesh Harlalka, in a case where duty-free materials were allegedly not used in the manufacture of exported garments. The Tribunal found that the materials were indeed used in the manufacturing process, leading to the waiver of pre-deposit and stay on recovery pending appeals.