2005 (5) TMI 457 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai granted full waiver of pre-deposit and stay of recovery to the appellant, a merchant-manufacturer penalized for paying in cash for fabrics processed but removed clandestinely by a processor. The penalty under Rule 173Q(a) & (d) on the supplier of raw materials was not upheld. The matter was fixed for regular hearing on 11-7-2005.