2006 (2) TMI 329 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant regarding exemption under Notification 30/2004. They were entitled to benefit from both Notifications 29/2004 and 30/2004 simultaneously by maintaining separate records. A total waiver of duty demand of Rs. 37,13,205/- and a penalty of Rs. 10.00 lakhs was ordered, with a stay of recovery. The appeal is directed to be listed in due course.