2004 (12) TMI 520 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Bangalore granted stay of recovery and waiver of pre-deposit of Rs. 33,327 to the appellants, who are manufacturers of Sandalwood Oil. The Forest Department seized the oil, but the appellants had not removed the goods themselves. The Tribunal found prima facie force in the submission that the appellants are not liable to pay duty in this case. The stay application was allowed, and the matter was listed before the Single Member Bench.