2007 (6) TMI 362 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai granted total waiver of duty and penalty in a case involving items like networking systems and personal computers. The waiver was based on the interpretation of Notification No. 52/03, which covers items used in production, packaging, or job work. The tribunal waived pre-deposit of duty and penalty, staying recovery pending appeal. The prayer to stay the operation of the impugned order was rejected.