2006 (5) TMI 393 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Kolkata heard a case where the benefit of Notification No. 108/95 was denied to Central Excise assesses due to a discrepancy in the certificate signer's title. The Tribunal found the denial prima facie incorrect and ordered a full waiver of pre-deposit under Section 35F, staying recovery for the appeal hearing. Application disposed of accordingly.