2005 (8) TMI 461 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi ruled on a case involving differential duty demand on razors and razor blades exported to Nepal. The appellant valued the goods under Section 4(1) of the Central Excise Act, not including MRP on export goods. The tribunal waived pre-deposit of duty and penalty, staying recovery until appeal disposal. The issue is of recurring nature, with urgency in settling the dispute. The appeals are scheduled for regular hearing on 8-8-2005.