2005 (7) TMI 556 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Bangalore granted waiver of pre-deposit of duty demand of Rs. 41,221 for cigarettes allegedly removed by theft. The police intercepted a van carrying the cigarettes, leading the Tribunal to accept that theft does not equate to clandestine removal to evade duty. The stay application was allowed, and duty recovery was stayed pending appeal hearing before the Single Member Bench.