2006 (4) TMI 375 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of duty and penalty for an appeal regarding captively consumed goods prior to 13-12-1997. The duty demanded was for the period 1-4-1997 to 9-10-1997 in respect of intermediate product lay flat tubes. The waiver was allowed as the benefit of exemption applied before the mentioned date. The stay petition was allowed. (2006 (4) TMI 375 - CESTAT, New Delhi)