2006 (1) TMI 495 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai granted waiver of pre-deposit of duty and penalty to the appellant in a case regarding exemption from payment of duty on aviation turbine fuel supplied to foreign aircraft. The tribunal found that the appellant was entitled to exemption under notification No. 3720 dated 18-11-2002, even for the period before the notification under the Central Excise Act came into effect on 1-3-2003.