2005 (8) TMI 556 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CESTAT, Mumbai in 2005 (8) TMI 556 relates to exemption under Notification No. 8/97-C.E. The dispute concerns DTA sale under Paragraphs 9.9 and 9.20 of the EXIM Policy. The appellants were allowed by the appropriate authority to clear the goods, and the tribunal found merit in their contention that customs authorities cannot challenge the permitted quantity. Pre-deposit requirement was waived due to a prima facie case in favor of the appellants. The case was scheduled for regular hearing on 12-9-2005.