2005 (1) TMI 530 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case where applicants sought waiver of pre-deposit of duty and penalty. The duty was demanded based on goods cleared from the Depot, but applicants argued they should only pay duty based on factory Gate price as they were clearing goods to independent customers at that price. The Tribunal waived the pre-deposit of duty and penalty for the applicants. Adjourned for further arguments to 12-4-2005.