2005 (9) TMI 440 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi granted waiver of predeposit of duty and penalty to the applicants in a case where the benefit of Notification No. 6/2000-C.E. was denied due to lack of necessary certificate. The applicants produced certificates showing yarn utilization on handloom, similar to a previous Tribunal decision. As a result, pre-deposit of duty and penalty was waived, and the stay petition was allowed.