2006 (2) TMI 520 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the waiver of pre-deposit of duty and penalty for the Applicants as they had already deposited a portion of the total duty demand. The demand was confirmed under a scheme that had been omitted, leading to no recovery under the scheme. The Tribunal's decision in a similar case supported the Applicants' claim, and the remaining amount of duty and penalty was waived. Stay petition was allowed.