2006 (5) TMI 294 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, waiving the pre-deposit of duty of Rs. 29,15,445. The tribunal found that the duty demand was not sustainable as the goods were supplied for use/manufacture in a 100% EOU, qualifying for exemption under Notification 1/95-C.E. The recovery of duty was stayed pending the appeals.