2006 (6) TMI 378 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi granted stay of pre-deposit of penalty imposed under Rule 173Q and Rule 209 of Central Excise Rules, 1944. The penalty was waived as the applicants were availing Small Scale Exemption and no duty was payable on excisable goods. Recovery of penalty was stayed until the appeal's disposal.